1st Edition

Artificial Intelligence in Sustainability Accounting and Assurance

Edited By Carmen Olsen Copyright 2026
250 Pages 9 B/W Illustrations
by Routledge

250 Pages 9 B/W Illustrations
by Routledge

This book offers a comprehensive and timely exploration of Artificial Intelligence (AI) in sustainability accounting and assurance, examining the intersection of sustainability and digitalization to shape future research and education in the field. The volume critically engages with emerging literature and situates AI's role within the broader digitalization context. A key contribution lies in... Read more

1. Artificial Intelligence in Sustainability Accounting and Assurance – Introduction Part I: AI, Digitalization, and Sustainability Reporting 2. Toward a Conceptual Framework for Intelligent REporting in Sustainability (C-FIRES). 3. Institutionalizing Digital Tools in Sustainability Accounting: A Systematic Literature Review 4. Artificial Intelligence for Corporate Financial Sustainability Prediction: A Literature Review Part II: AI, Digitalization, and Sustainability Assurance 5. Artificial Intelligence and the Transformation of Sustainability Accounting and Assurance: Enablers, Barriers, and Conceptual Drivers 6. Future Research Opportunities on Professional Skepticism and Assurance of Sustainability Data in the Artificial Intelligence (AI)-Driven Era Part III: The Future of Sustainability Accounting and Assurance in the Era of AI 7. The Problem of Data Integrity in Sustainability Accounting and Assurance: Blockchain, Artificial Intelligence (AI), and Triple-Entry Accounting (TEA) 8. Integrating Citizen Science (CS) and Artificial Intelligence (AI) for Digital Transformation in Sustainability Accounting 9. Artificial Intelligence in Sustainability Accounting and Assurance - The Conclusion

Biography

Carmen Olsen is Associate Professor of Accounting, Tax, and Business at the Western Norway University of Applied Sciences (HVL), Bergen, Norway and Associate Professor II in Auditing, University of Inland (INN), Norway.