Uncloaking Green Finance and Taxonomy: Overlapping Explainable AI and ESG-centric Human Oversight in the future of India’s Sustainable Future

DOI

10.2991/978-94-6239-791-0_29How to use a DOI?

Keywords

Artificial Intelligence; ESG; Green Finance; Green Taxonomy and Human Oversight

Abstract

The intersection of Explainable Artificial Intelligence (AI) with the applicability of Environmental Social Governance (ESG) with Green Finance is the future of India’s Sustainable Future. This study analyses the necessity of involving corporate governance and Green Finance with the principle of Human oversight and effective Black Box Disclosure. This doctrinal and exploratory study analyses the principle of the intersection of AI and ESG with the pre-training of AI’s data set and the effective allocation of business resources. Previous studies have highlighted that company’s financial performance and ESG are positively correlated. However, none of these studies have addressed the applicability of leveraging AI with predictive capabilities for forecasting ESG and Green Finance for achieving India’s Sustainable Future. This paper calls on India to frame its own Carbon Border Adjustment Measure (CBAM) to incentivize green subsidies and ESG investment in line with sustainability. Eventually, this study examines the intersection of overlapping Explainable and Responsible AI with the framing of India’s Green Taxonomy Framework. Further, emphasizing the need to evaluate AI and ESG linkage and comprehensive comprehensively map the path to achieving India’s sustainable future.

Copyright

© 2026 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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TY  - CONF
AU  - Kshitij Naikade
AU  - Sahil Jaspreet Singh
PY  - 2026
DA  - 2026/10/09
TI  - Uncloaking Green Finance and Taxonomy: Overlapping Explainable AI and ESG-centric Human Oversight in the future of India’s Sustainable Future
BT  - Proceedings of the International Conference on Artificial Intelligence and Machine Learning for Agro-Ecosystems (ICAIML-AE 2026)
PB  - Atlantis Press
SP  - 393
EP  - 402
SN  - 1951-6851
UR  - https://doi.org/10.2991/978-94-6239-791-0_29
DO  - 10.2991/978-94-6239-791-0_29
ID  - Naikade2026
ER  -