DIGITALIZACIJA I AUTOMATIZACIJA PROCESA IZVJEŠTAVANJA O ODRŽIVOSTI: ULOGA VJEŠTAČKE INTELIGENCIJE I BLOCKCHAIN TEHNOLOGIJE U POVEĆANJU POUZDANOSTI I EFIKASNOSTI

Sustainability plays a major role in the continuous growth and development of modern economic systems, whereby sustainable reporting stands out as business progress, which ensures the usability and quality of eco-data, resulting in relevant information for investments and financial decision-making. Following the need to update economic and ecological models with the latest trends and standards to improve overall efficiency, modern reporting goes beyond traditional accounting and management. Therefore, sustainable reporting harnesses the power of smart data-driven digital technologies, including the implementation of modules supported by Blockchain (BC) and Artificial Intelligence (AI). Decentralized ledger technology, aiming to secure data, is used for financial reporting purposes to enable transparent, secure and immutable data transactions and their efficient management. Using the potential of modern technologies to collect huge amounts of data, AI modules provide advanced capabilities for handling data collection and analysis, exploiting, automating and extracting relevant information, enabling significant support for decision-makers. Therefore, this paper describes the essential characteristics and advantages of using the mentioned digital technologies. Together with the analysis of specific industries, the paper provides an introduction and overview of the potential challenges describing the impact of innovative AI tools and BC on sustainable business.