Corporate Social Responsibility (CSR)

The Use of Artificial Intelligence in Corporate Social Responsibility Reporting

Bestoon Othman, Sazan Othman Rashed, Handren Azad Mohammed

The following paper discusses the potential contribution of Artificial Intelligence (AI) in enhancing expanded transparency and stakeholder involvement of Corporate Social Responsibility (CSR) reporting. Due to the growing pressure on organizations to disclose the accurate and timely information related to sustainability, AI technologies open an opportunity to enhance the quality and accessibility of CSR disclosures. The study makes use of the quantitative research design with a well-designed survey questionnaire that has been distributed among corporate managers, CSR officers, and IT practitioners in major International Oil & Gas Companies in Kurdistan Region of Iraq (KRI). The number of questionnaires distributed was 180 and 152 valid responses were obtained and analyzed. The gathered data underwent analysis with the help of SPSS software to determine the correlation of the use of AI tools in CSR reporting and the perceived transparency and stakeholder engagement. The hypotheses of the study were tested by means of descriptive statistics, correlation analysis, and regression models. Results indicate that there is a strong positive correlation between the AI adoption and improvement in the transparency and briefing of stakeholders in reporting of CSR. Moreover, the findings also indicate that AI will first allow more effective data processing, real-time reporting, and increase trust of the stakeholders. This study has both practice-based and theoretical impact; it advises the companies interested in using AI in their CSR campaigns and also contributes to the premature field of scholarly knowledge based on digital technologies and corporate sustainability.