The Role of Artificial Intelligence in Sustainable Accounting Reporting Towards SDGs in the Era 5.0

Abstract

The development of information technology, particularly Artificial Intelligence (AI), has transformed various aspects of business and finance. One sector significantly impacted by this transformation is accounting, especially in the context of sustainable accounting reporting that supports the achievement of the Sustainable Development Goals (SDGs). This paper discusses the role of AI in enhancing the efficiency and transparency of sustainable accounting reporting, as well as how this technology can help companies become more accountable and responsive to environmental, social, and governance (ESG) issues. In the 5.0 era, where technology integration with humans is increasingly intertwined, AI can process and analyze large volumes of data, providing faster, more accurate, and relevant reports to support decision-making for sustainability. This study also examines the challenges and opportunities faced by companies in implementing AI in sustainable accounting reporting and its impact on achieving the SDGs. The findings of this research indicate that AI not only accelerates the reporting process but also improves the quality of data used for more responsible decision-making in the pursuit of sustainable development goals.