… Simultaneously, it allows the companies that are aware of negative impacts to not disclose
them. This article proposes a framework for evaluating and disclosing ESG related AI impacts …

… evaluation of AI impacts in an ESG context, and this article highlights the usefulness of using
the SDGs. … discussed various aspects related to how companies report on and disclose ESG …

… to connect ESG reporting to sustainable development and the SDGs. Figure 1, for example,
shows how the SDGs can be classified under the E, S, and G dimensions of ESG. The goals …

… in accurately assessing and comparing the ESG performance of … This ensures that disclosures
focus on the topics that matter … , such as the United Nations SDGs. Examples include using …

… AI human impact model for evaluating AI companies. Instead of adapting the existing ESG
frameworks to AI, this model utilizes a set of AI … Sustainable Development Goals (SDGs). In this …

… stronger ESG performance are quite involved in CTTI4.0 disclosure … such as ESG, sustainability,
sustainable development goals, … The findings of the study are AI framework serves as a …

… We then rely on data from Global AI Corp. to measure the … Assessing company performance
regarding ESG issues and … had only recently started disclosing their ESG metrics and this …

… ESG dynamics under disruptive events—the following five AI … ) appears to impact ESG
performance and disclosure and vice … on achieving the sustainable development goals (SDGs) at …

… Furthermore, by incorporating AI into the CSR/ESG/SDGs … , ensuring a comprehensive
analysis of AI’s impact on social … involves evaluating the outcomes produced by an AI-enabled …

… The carbon performance of firms impacts carbon disclosure, and carbon disclosure affects
the … The advent of AI determines its evaluation of sustainable growth because enterprises are …