In today’s climate of heightened corporate accountability and demand for sustainable
business practices, ESG reporting has become a critical determinant of corporate reputation.
As transparency expectations rise, regulatory frameworks such as the European Sustainability
Reporting Standards (ESRS) require businesses to monitor and report ESG metrics accurately.
To meet these demands, AI plays a transformative role, enabling real-time data collection
and analysis that allows companies to monitor their environmental impacts, social
initiatives, and governance practices with precision. This paper examines how AI-driven
ESG reporting influences corporate reputation and crisis communication practices.
By automating data collection, ensuring compliance, and providing real-time insights,
AI empowers companies to proactively address sustainability challenges while strengthening
stakeholder trust. Using a systematic literature review, this study synthesizes existing
research on corporate reputation and crisis communication within the context of ESG
reporting. Overall, the findings suggest that using AI-driven ESG reporting in corporate
communication offers significant benefits for reputation and stakeholder engagement,
however, crisis management practices are not yet well-defined in this area. By positioning
AI as a strategic enabler in the ESG domain, this paper contributes to the evolving
discourse on sustainable corporate governance and responsible investment, offering
practical insights for executives, sustainability officers, and corporate communicators.
