Mapping the Research Landscape of Artificial Intelligence in ESG and Sustainability Accounting: A Bibliometric and Conceptual Analysis

Abstract

The growing importance of Environmental, Social and Governance (ESG) reporting, together with recent advances in artificial intelligence (AI), has stimulated increasing academic interest in the role of digital technologies in sustainability accounting. This paper explores the development of research in this area through a bibliometric and conceptual analysis of publications indexed in the Web of Science Core Collection between 2017 and 2025. The analysis was conducted using Biblioshiny and VOSviewer and focuses on publication trends, leading journals, geographical distribution, and the main research themes. The results indicate a strong increase in scientific output in recent years, reflecting both the expansion of ESG reporting requirements and the growing use of AI-based analytical tools. The literature is increasingly oriented towards topics such as ESG analytics, sustainability reporting, machine learning applications, and automated decision-support systems. The paper also discusses the opportunities and challenges associated with AI integration in sustainability accounting, particularly regarding transparency, accountability, and governance.