Role of Artificial Intelligence in Enhancing Sustainability Reporting and Green Accounting in Industry 4.0

This study explores the role of artificial intelligence (AI) in enhancing sustainability reporting and green accounting within the context of Industry 4.0. By drawing on sustainability accounting theory and integrating emerging technologies, the research addresses the limitations of traditional sustainability reporting, such as inefficiencies in data collection, lack of real-time feedback, and resource constraints. AI, with its ability to automate processes, streamline data analysis, and provide continuous monitoring, offers a promising solution to these challenges. The research employs qualitative case studies to demonstrate how AI-driven methods improve the accuracy and productivity of sustainability reporting. Findings indicate that AI facilitates more effective resource utilization, provides real-time insights, and enhances data-driven decision-making, which collectively contribute to more sustainable business practices. The paper concludes that AI's integration into sustainability accounting not only improves transparency and accountability but also accelerates the transition towards environmentally conscious business operations in the digital age of Industry 4.0.