Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?
研究了全球最可持续的100家公司，发现人工智能和循环经济活动与废物、能源和水资源使用相关，且公司收入与这些活动有关联，为通过综合报告披露相关信息提供了框架。
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.