Proceedings of the 3rd International Conference on Business, Finance, Management and Economic (BizFAME 2024)

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Harnessing AI: Transforming Social and Environmental Accountability in Accounting Practices

Authors
Roshidah Safeei1, *, Marzlin Marzuki1, Sazilah Mohd Saad1, Abd Hadi Mustaffa2, Norfarah Syahirah Mohd Fadzilah3, Nor Adilla Tajarahim3
1Faculty of Accountancy, Universiti Teknologi MARA, Cawangan Kedah, Kampus Sungai Petani, Malaysia
2Faculty of Business Management and Professional Studies, Management and Science University, Shah Alam, Malaysia
3Faculty of Accounting, Finance and Business, Tunku Abdul Rahman University of Management and Technology, Kuala Lumpur, Malaysia
*Corresponding author. Email: roshidah112@uitm.edu.my
Corresponding Author
Roshidah Safeei
Available Online 22 August 2025.
DOI
10.2991/978-94-6463-827-1_3How to use a DOI?
Keywords
Artificial Intelligence; Social and Environmental Accountability; Sustainability Reporting; AI-Driven Accounting
Abstract

As global standards on sustainability tighten, companies are being held responsible for their economic, environmental, and social performance. Conventional social and environmental accounting processes are disjointed and ineffective, unable to communicate the complexity and magnitude of sustainability reporting. This study explores how AI can improve social and environmental accounting and accountability processes. This subject’s relevance has become increasingly important as organisations and stakeholders begin to look for ways to report data in an accurate, transparent and integrated manner to enable timely decision making and organisational accountability. Although ESG frameworks have been advancing, a critical gap remains in the usability of financial and non-financial data through scalable and trusted technologies. This paper seeks to quantify the role of AI as a tool for enriching veracity and transparency of sustainability reports. Utilising a qualitative content analysis approach, the study reviews the recent literature, and case-based insights to highlight identifying potential applications and implications of AI in sustainability reporting domain. AI in accounting is now capable of driving efficiency by substantially reducing the time it takes to complete complex data processing tasks, minimising human error, and enabling real-time evaluation of environmental and social impacts. These insights expand theoretical perspectives on organisational efficiency and accountability by positioning AI as a trigger for more responsive and inclusive reporting systems. From a practical standpoint, the study highlights AI’s potential to democratise access to sophisticated reporting tools as well as providing guidance for policymakers in developing equitable AI governance frameworks. Future studies must investigate cross-sectoral implementations, sustainable effects of AI integration, and comprehensive ethical and regulatory frameworks.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd International Conference on Business, Finance, Management and Economic (BizFAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
22 August 2025
ISBN
978-94-6463-827-1
ISSN
2352-5428
DOI
10.2991/978-94-6463-827-1_3How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Roshidah Safeei
AU  - Marzlin Marzuki
AU  - Sazilah Mohd Saad
AU  - Abd Hadi Mustaffa
AU  - Norfarah Syahirah Mohd Fadzilah
AU  - Nor Adilla Tajarahim
PY  - 2025
DA  - 2025/08/22
TI  - Harnessing AI: Transforming Social and Environmental Accountability in Accounting Practices
BT  - Proceedings of the 3rd International Conference on Business, Finance, Management and Economic (BizFAME 2024)
PB  - Atlantis Press
SP  - 13
EP  - 25
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-827-1_3
DO  - 10.2991/978-94-6463-827-1_3
ID  - Safeei2025
ER  -