ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model

Purpose This study aims to investigate the role of Artificial Intelligence (AI) in enhancing environmental, social and governance disclosures in organizations in Bangladesh, focusing on the integration of sustainability culture (ESC) and climate resilience (CLR) within organizations. Design/methodology/approach Using a cross-sectional survey of 434 respondents from various industries in Bangladesh, this study uses structural equation modeling to test the hypotheses on the relationship between AI integration, ESG disclosures and organizational change. Findings The findings show that AI integration significantly enhances ESG reporting, fostering a strong sustainability culture and improving organizational climate resilience. The study also reveals that stakeholder awareness mediates the relationship between ESG disclosures and sustainability culture, with Organizational innovation performance moderating the effect of AI use on sustainability culture. Practical implications The study provides valuable insights for organizations aiming to enhance their ESG reporting practices through AI, offering practical strategies for improving sustainability culture and climate resilience in response to global climate challenges. Social implications The study highlights the role of digital transparency and stakeholder consciousness in advancing sustainability goals. It emphasizes the importance of ethical AI use and inclusiveness in environmental reporting, helping firms balance economic growth with societal well-being and climate justice in vulnerable regions. Originality/value This pioneering study in an emerging economy empirically validates a moderated mediation model integrating AI with ESG accounting, advancing stakeholder theory and the resource-based view in organizational change contexts.

Authors

Institutions

Publication Details

Journal
Journal of Accounting & Organizational Change
Published
2026-03-16
DOI
https://doi.org/10.1108/jaoc-05-2025-0164
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model

Md Arafat Rahman, Sazzad Hossain Shaon
Journal of Accounting & Organizational Change
Corporate Social Responsibility Reporting
article

ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model

Md Arafat Rahman, Sazzad Hossain Shaon
article en

Abstract

Purpose This study aims to investigate the role of Artificial Intelligence (AI) in enhancing environmental, social and governance disclosures in organizations in Bangladesh, focusing on the integration of sustainability culture (ESC) and climate resilience (CLR) within organizations. Design/methodology/approach Using a cross-sectional survey of 434 respondents from various industries in Bangladesh, this study uses structural equation modeling to test the hypotheses on the relationship between AI integration, ESG disclosures and organizational change. Findings The findings show that AI integration significantly enhances ESG reporting, fostering a strong sustainability culture and improving organizational climate resilience. The study also reveals that stakeholder awareness mediates the relationship between ESG disclosures and sustainability culture, with Organizational innovation performance moderating the effect of AI use on sustainability culture. Practical implications The study provides valuable insights for organizations aiming to enhance their ESG reporting practices through AI, offering practical strategies for improving sustainability culture and climate resilience in response to global climate challenges. Social implications The study highlights the role of digital transparency and stakeholder consciousness in advancing sustainability goals. It emphasizes the importance of ethical AI use and inclusiveness in environmental reporting, helping firms balance economic growth with societal well-being and climate justice in vulnerable regions. Originality/value This pioneering study in an emerging economy empirically validates a moderated mediation model integrating AI with ESG accounting, advancing stakeholder theory and the resource-based view in organizational change contexts.

Journal of Accounting & Organizational Change
University of Huddersfield (GB), East Delta University (BD)
Openalex Percentile: Top 20%
Corporate Social Responsibility Reporting
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model — Md Arafat Rahman, Sazzad Hossain Shaon · Journal of Accounting & Organizational Change (2026) | TGRS Research Map | TGRS