Bridging the ESG Disclosure Gap: GAED Framework, A Conceptual Model
L R Niranjan, Shivakami Rajan
Pages 55–60 · School of Business and Management, Christ University, Bangalore, India · Faculty of Management and Commerce, Ramaiah University of Applied Sciences, Bangalore, India
Abstract
The mandatory disclosure by corporates with reference to Environmental, Social, and Governance, especially in the emerging economies is complicated because of the data ecosystems, regulatory infrastructure and institutional capacities remaining uneven. Generative Artificial Intelligence (GenAI) is emerging as a transformative opportunity to bridge these structural lacuna. By automating the data collection process, enabling compliance mapping in real-time and strengthening the assurance of governance, the impact of GenAI is palpable. This work is an attempt to develop a conceptual framework to understand the role of GenAI as an enabler for ESG disclosure. Set in an emerging economy like India, the study is relevant in an evolving Business Responsibility and Sustainability Reporting (BRSR) landscape. A systematic review and thematic synthesis of recent research resulted in four dimensions that explain how GenAI supports ESG disclosure. The authors propose a Generative AI Enabled Disclosure (GAED) framework using the four dimensions of Data Integration, Framework Alignment, Narrative Generation and Governance Assurance. The study offers interventions that regulators and corporate sustainability practitioners may adopt as an intelligent infrastructure and not as replacement of human judgement. This makes ESG disclosure accessible, actionable and accountable.
Keywords: Generative AI, ESG Disclosure, Emerging Economies, BRSR, Sustainability Reporting, Digital Transformation