Browse

The article explores the role of artificial intelligence as a tool for transforming ESG reporting and innovative development of the banking sector. It is substantiated that, in the context of increasing regulatory requirements, the growing importance of sustainable green financing, and the rising expectations of investors and customers, ESG reporting is gradually becoming a strategic tool for the sustainable development of banking activities. It is proven that the use of AI improves the quality, accuracy, transpar...

The article examines the main challenges and current status of ESG reporting implementation in the banking sector, as well as the impact of banks on sustainable finance and sustainable development. It is proven that the development of ESG reporting contributes to ensuring transparency, accountability, and the integration of social, governance, and environmental aspects of banking institutions. The interaction between regulatory and normative acts in the field of ESG reporting is studied. The main international sta...