Developing Green Accounting and Environmental Auditing Using AI to Support Environmental Protection and Decarbonization of the Economy
Abstract
Accounting and auditing are under increased pressure to incorporate ecological factors into financial decision-making as a result of the worsening climate problem. Simultaneously, the field is being revolutionized by artificial intelligence (AI) through real-time assurance, automation, and predictive analytics. This research explores how AI is enhancing environmental auditing and green accounting, with a focus on its potential to improve the accountability, transparency, and reliability of sustainability reporting. The research highlights possibilities and difficulties through a mixed-methods approach that includes a systematic literature review, analysis of international regulatory frameworks, and assessment of global databases. The research findings indicate that while ESG reporting has spread globally, the use of AI in accounting has increased quickly, with North America and Europe leading the way. To transform reporting into a strategic tool for decarbonization, the report recommends AI-enabled continuous auditing, standardized guidelines, ethical governance, and capacitybuilding