The importance of artificial intelligence's impact on CSR indicators for creating non-financial reports

In recent years, the concept of Artificial Intelligence (AI)- assisted sustainability reporting has been developing, in which artificial intelligence supports the report creation process by automatically collecting data from various organizational systems (ERP - Enterprise Resource Planning, HR - Human Resources), environmental systems, aggregating it, and preparing preliminary analyses for managers. In some organizations, ESG reports are already partially generated in real time via digital management panels (ESG dashboards). The future of non-financial reporting is evolving towards continuous ESG reporting, i.e., continuous reporting of sustainability indicators, instead of publishing them solely in annual reports. Solutions based on artificial intelligence and real-time data analysis can enable organizations to continuously monitor ESG indicators and quickly respond to emerging risks. The aim of this study is to demonstrate the importance of artificial intelligence in improving the effectiveness of IT systems in non-financial reporting. The study provides a bibliometric perspective, identifies key elements of ESG reporting supported by AI, and suggests directions for further research.