Sep 2026· Business Strategy and the Environment· 1 citation· 21 references
TL;DR
This review investigates 58 peer‐reviewed journal articles on artificial intelligence and suggests a framework that views AI as a resource for improving green innovation, emission control, and competitive advantage when combined with strong governance.
Abstract
This review investigates 58 peer‐reviewed journal articles on artificial intelligence (AI). These were selected from 188 Scopus records using a PRISMA‐style process. All the articles were published between 2022 and 2025. This highlights that applying AI to corporate emission management is relatively new research area, separated from digitalisation and industry 4.0. The analysis explores publication trends, key authors, journals, and collaboration networks. It identifies three main themes: AI‐driven green innovation and environmental, social, and governance (ESG) performance, AI in digital transformation and Industry 4.0 manufacturing, and AI's role in corporate sustainability and Corporate social responsibility (CSR) governance. We suggest a framework that views AI as a resource for improving green innovation, emission control, and competitive advantage when combined with strong governance. The review states that AI's impact on sustainability depends on the quality of governance rather than just its presence. This offers useful insights for managers and policymakers in this developing field.
A bibliometric synthesis of 189 articles indexed in the Web of Science, combining co-citation and bibliographic coupling to map both the intellectual foundations and current research fronts of AI-driven BM research, finds that AI becomes strategically transformative not when adopted as a stand-alone tool, but when embe...
F. Zilia· The International Entreprene...· 0 citations
The construction industry faces increasing pressure to align business practices with sustainable finance objectives and environmental responsibility. This study aims to investigate how major construction firms listed on the London Stock Exchange (LSE) disclose and position artificial intelligence (AI) technologies...
Bahareh Hosseinnezhad Nedaei, Albert Amanollahnejad, Javad Izadi· Journal of Enterprise Inform...· 0 citations
The results indicate that strong governance arrangements, such as model governance, accountability frameworks, board supervision, and alignment with organizational risk appetite, are necessary for successfully deploying AI-enabled ESG.
Rini Marlina, Rosa Christiana Esti Noor Sumaryanti, Poltak Maruli John Liberty Hutagaol· Asian Management and Busines...· 0 citations
Across the reviewed studies, machine learning, AI-based computational modeling, text mining, natural language processing, and bibliometric analysis were the most frequently used methodological approaches.
L. M. De La Fuente, F. Yambao· Journal of Interdisciplinary...· 0 citations
This paper examines how artificial intelligence has entered the accounting literature on sustainability and ESG reporting. It maps that literature by identifying the major research themes, conceptual relationships, and theoretical gaps, drawing on 277 articles indexed in Scopus between 2000 and 2026 and analyzed throug...
Agus Munandar· Journal of Intelligent Decis...· 0 citations
The rapid advancement of Artificial Intelligence (AI) has significantly transformed modern business environments by enhancing operational efficiency, supporting data-driven decision-making, and enabling the development of innovative business models. However, the widespread adoption of AI also introduces governance-rela...
Dwi Andayani, Wisnu Wira Atmadja Effendi, Luiz Rubio· ADI Journal on Recent Innova...· 0 citations
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