THE ROLE OF ARTIFICIAL INTELLIGENCE IN SUSTAINABLE DEVELOPMENT AUDITING

Abstract

This article examines the transformative role of Artificial Intelligence (AI) in sustainable development auditing, emphasizing its capacity to improve transparency, accuracy, and efficiency in the assessment of environmental, social, and governance (ESG) practices. As organizations increasingly align their strategies with the United Nations Sustainable Development Goals (SDGs), conventional auditing approaches often prove insufficient in addressing the scale and complexity of sustainability-related data.

AI-driven technologies - ranging from machine learning algorithms to natural language processing - offer innovative solutions through real-time monitoring, automated data processing, and predictive risk evaluation. The study highlights practical applications of AI in ESG audits, supported by real-world cases, while also addressing the opportunities and ethical challenges arising from its implementation.