SUSTAINABILITY ASSURANCE IN THE DIGITAL AGE: THE INTERSECTION OF AI, ACCOUNTING AND ETHICAL COMMUNICATION

This study investigates the ethical integration of AI in sustainability reporting, aiming to explore its implications, assess current integration levels, and identify the challenges faced by accounting professionals. Employing a descriptive survey design, data were collected from 150 professional accountants and auditors using a structured questionnaire. The findings reveal that while AI significantly enhances the speed and accuracy of data acquisition for sustainability assurance, it simultaneously raises critical ethical concerns regarding algorithmic bias, the black box nature of decision-making, and data transparency. Notably, the study identifies a skills gap among accountants and a consensus that current ethical guidelines are insufficient to govern AI usage. The results underscore the necessity of a Human-in-the-loop approach to maintain trust and integrity. The study concludes that successful AI integration requires a synergistic framework that balances technological efficiency with human professional judgment. It recommends the development of robust ethical frameworks, curriculum reforms to upskill accountants, and transparent communication strategies to ensure the credibility of sustainability disclosures.