Sustainability, Digitalization and Artificial Intelligence – Impact on the Transformation of the Role of Audit Committee in the Context of Modern Corporate Governance

In an increasingly complex and regulated economic context, audit committees (AC) are becoming a strategic pillar of modern corporate governance. The accelerated advance of artificial intelligence (AI) and the new sustainability reporting requirements (CSRDS, ESRS) are transforming the role of these predominantly financial structures into multidimensional actors responsible for transparency, non-financial risk assessment and oversight of the use of emerging technologies. The study explores how in which audit committees must adapt their functions by integrating multidisciplinary skills (financial, ESG, digital and ethical) and by overseeing integrated reporting according to European standards. The documentary analysis compares the implementation of European and national regulations at the level of listed companies in Romania (OMV Petrom, Banca Transilvania, Romgaz, Electrica). The study applies a qualitative exploratory research, based on documentary analysis, to highlight the challenges and adaptation needs of corporate governance, in particular of the audit committee, generated by the use of artificial intelligence and the requirements of ESG reporting. The results of the research highlight the fact that in the period 2025-2035, the audit committee must evolve towards a proactive and strategic role, capable of ensuring the balance between profitability, social responsibility and the ethical use of artificial intelligence, thus becoming a guarantor of sustainability and integrity of organizations.