Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-06-04 DOI:10.1002/bse.4351

Sarfraz Nazir, Federica Doni, Alessandro Capocchi, Amna Sarfraz

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引用次数: 0

Abstract

This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow Jones Sustainability Index (DJSI). Our research methodology consists of content and regression analysis. Research uncovered that both AI and CE initiatives aimed at reducing, recycling, remanufacturing and redesigning have connections to waste. Remanufacturing activities are linked to energy intensity, while all CE and AI variables, except for reuse, are associated with water usage. Additionally, we found that the company's revenue is linked to CE and AI efforts involving reduction, reuse, redesign and remanufacturing. The originality of this study is to provide a primary conceptual framework to disclose relevant AI and CE activities through IR by improving sustainable development. Our findings highlight the need for policymakers to develop or integrate standards that incorporate financial, social, environmental and AI aspects.

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人工智能和循环经济活动在综合报告中是“普通的”吗？

本研究旨在探讨人工智能（AI）和循环经济（CE）活动在综合报告（IR）实践中的关系。该研究使用了Corporate Knights提供的100家最具可持续性的公司的数据，该公司分析了大约7000家年收入至少10亿美元的上市公司和道琼斯可持续发展指数（DJSI）。我们的研究方法包括内容分析和回归分析。研究发现，旨在减少、回收、再制造和重新设计的人工智能和CE计划都与浪费有关。再制造活动与能源强度有关，而除重复使用外，所有的CE和AI变量都与用水有关。此外，我们发现该公司的收入与涉及减少、再利用、重新设计和再制造的CE和AI努力有关。本研究的独创性在于提供了一个主要的概念框架，通过改善可持续发展，通过IR揭示相关的人工智能和环境行政活动。我们的研究结果强调了政策制定者制定或整合金融、社会、环境和人工智能方面的标准的必要性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.