Artificial Intelligence (AI)-Enabled Analytics for Environmental, Social, and Governance (ESG) Reporting in Museums: Enablers and Barriers

This study examines the enablers and barriers to adopting Artificial Intelligence (AI)-enabled analytics for Environmental, Social, and Governance (ESG) reporting in museums. Drawing on prior IT implementation research in nonprofits, along with one art museum interview and secondary case studies, it identifies those main factors in three essential areas (technological, strategic, and organizational). Findings highlight how museums leverage the enablers and address challenges (organizational inertia and resource limitations) in potentially improving the transparency, stakeholder engagement, and operational effectiveness through AI-driven ESG reporting. The study offers practical insights for Information Technology (IT) leaders in museums and similar nonprofits, helping the development of sustainable ESG reporting frameworks.