ifkad articles

Preliminary Study on the Impact of Artificial Intelligence in ESG Practices: A Multi-Case Approach in the Italian Market

Giovanni Spatola, Stefania D’Aprile, Maria Zifaro, Andrea Presciutti, Alessandro Broglia

The integration of Environmental, Social, and Governance (ESG) principles into corporate strategy has emerged as a global imperative, catalyzed by regulatory frameworks, investor pressure, and increasing stakeholder expectations. However, the complexity of ESG data collection, analysis, and reporting poses significant challenges for organizations. Recent advances in Artificial Intelligence (AI) have led to the development of AI-enabled platforms, such as PlaNet, CliMax, and Choral, which promise to transform ESG management. This paper presents a comprehensive analysis of the adoption and impact of these platforms across a diverse set of Italian companies, drawing upon more than twenty real-world case studies from sectors including finance, consulting, manufacturing, events, and digital. Through a mixed-methods approach combining document analysis, platform review, and cross-case synthesis, we examine how AI supports ESG data management, stakeholder engagement, decarbonization strategies, and organizational learning. Our findings reveal sector-specific adoption patterns, highlight operational improvements, and document the emergence of new forms of transparency and cultural engagement. The study concludes with actionable recommendations for organizations seeking to leverage AI for sustainable business transformation and outlines avenues for future research on the digitalization of ESG.

IN: Proceedings IFKAD 2025: Knowledge Futures: AI, Technology, and the New Business Paradigm
PP: 986-993