Abstract
In a world where corporate sustainability is no longer optional but a regulatory necessity, technology is playing an increasingly critical role in streamlining Environmental, Social, and Governance (ESG) reporting. The adoption of machine-to-machine (M2M) communication, powered by large language models (LLMs), is transforming the way companies track, analyse, and disclose their sustainability efforts. With the EU’s Corporate Sustainability Reporting Directive (CSRD) requiring extensive disclosures, businesses are turning to artificial intelligence to reduce the burden of compliance while at the other end of the spectrum, investors and analysts are increasingly relying on similar technologies to sift through and compare hundreds of reports across industries and geographies.