Artificial Intelligence and Sustainability Reporting: Performance Outcomes in ESG Investing

Equity 2026 Open access

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Authors: Lin Oktris, Siti Fathimah Azzahra, Nengzih Nengzih, Nurhafifah Amalina, Maisarah Mohamed Saat
DOI: 10.34209/equ.v28i2.13063
Cited by: 0

Abstract

The convergence of artificial intelligence and sustainable finance represents a fundamental transformation in investment decision-making, yet empirical evidence concerning effectiveness remains fragmented across diverse research domains. This study synthesises evidence from 43 peer-reviewed investigations spanning 2020 to 2024, examining artificial intelligence applications in environmental, social, and governance investing through systematic meta-analysis following PRISMA 2020 guidelines. Random-effects models demonstrate that artificial intelligence technologies significantly enhance risk-adjusted financial returns (standardised mean difference = 0.58; 95% confidence interval: 0.44-0.72; p

Fields of Study & Subjects

Sustainable Finance and Green Bonds Corporate Social Responsibility Reporting Stock Market Forecasting Methods

Publication details

Journal / source
Equity
Volume
28
Issue
2
Pages
219–237
Publication date
21 January 2026
Language
EN