Sustainability reporting is undergoing a strategic shift. Once a peripheral activity, it now plays a central role in corporate governance, investment strategy, and risk management. At the same time, artificial intelligence and big data are transforming how companies engage with non-financial information. These technologies are no longer just tools for efficiency. They are reshaping how sustainability data is generated, interpreted, and applied.
This piece examines how AI is not simply streamlining the reporting process but challenging the logic that underpins it, from how materiality is understood to how future risks are framed.
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