A novel conceptual framework integrating Artificial Intelligence (AI) across descriptive, predictive, and prescriptive tiers is developed, offering a structured basis for transparent and adaptive ESG‐cost integration, advancing the practice of cost engineering and sustainable project delivery.
Abstract
The integration of Environmental, Social and Governance (ESG) criteria into sustainable development exposes critical limitations in traditional cost modelling for Asset Lifecycle Management. Through a systematic review of 64 studies (2016–2025), this research identifies gaps including the compartmentalisation of ESG factors, methodological fragmentation, and validation asymmetries. To bridge these gaps, we develop a novel conceptual framework integrating Artificial Intelligence (AI) across descriptive, predictive, and prescriptive tiers. This framework employs Natural Language Processing to structure unstructured ESG data and Explainable AI (XAI) to monetise dynamic risks. Grounded in the Resource‐Based View, the model embeds Human‐AI Synergy and Institutional Governance Mechanisms, offering a structured basis for transparent and adaptive ESG‐cost integration, advancing the practice of cost engineering and sustainable project delivery.
Artificial Intelligence (AI) and Environmental, Social and Governance (ESG) go hand in hand to change the way of working and sustainable development in organisations. Regulators, investors, and stakeholders are increasingly pressured to act on implementing responsible practices, and AI is one of the key enablers to enh...
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
The public sector is undergoing a profound digital transformation characterised by the increasing integration of artificial intelligence into its management control practices. Concurrently, the optimisation of public performance and accountability has emerged as a central concern among scholars, particularly within the...
Overall, AI represents a powerful enabler of sustainable development, provided that its implementation is guided by ethical principles, robust governance, and long-term environmental and societal considerations.
Habib Benbouhenni· International Journal of Env...· 0 citations
This paper examines the role of Artificial Intelligence (AI) in enhancing Environmental, Social, and Governance (ESG) carbon accounting and reporting, focusing on opportunities, challenges, and future directions. As regulatory pressure and stakeholder demand for high-quality climate disclosures increase, organizations...
Funny Chibwe, T. J. Mapanga· Cureus Journal of Business a...· 0 citations
Environmental Engineering has undergone a profound and strategic transformation in the 21st century, evolving from its traditional focus on regulatory compliance, licensing, and pollution control into a multifaceted discipline that is indispensable to corporate governance, organizational resilience, and strategic manag...
Lerrane de Fatima Cunha Pires· Lumen et Virtus· 0 citations
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