| Creators: |
Schulz, Amélie and Engel, Tobias |
| Title: |
Proposing an AI-enabled Sustainability Reporting Solution for SMEs |
| Item Type: |
Conference or Workshop Item |
| Event Title: |
(Proceedings of the) 21st Midwest Association for Information Systems Conference (MWAIS) 2026 |
| Event Location: |
Athens, Ohio, USA |
| Event Dates: |
May, 21-22, 2026 |
| Projects: |
TTZ Leipheim |
| Paper No. / Type of Paper: |
66 / Research in Progress |
| Date: |
2026 |
| Divisions: |
Informationsmanagement |
| Abstract (ENG): |
The Corporate Sustainability Reporting Directive (CSRD) requires sustainability reporting for even small and medium-sized enterprises (SMEs), yet SMEs face substantial challenges due to fragmented data sources, limited staffing, and non-standardized processes. Thus, this paper proposes a modular, end-to-end Artificial Intelligence (AI) architecture for sustainability reporting, automating data capture, information extraction, European Sustainability Reporting Standards (ESRS)-aligned classification, validation (data quality checks and anomaly detection), and report generation enriched with human-in-the-loop cross-checks, ensuring auditability by data integration, automation, and AI-assistance plus version control. As the work is conceptual and not yet implemented in production settings, we propose a design science research approach and a staged SME pilot for evaluation. Therefore, we formulate testable propositions linking automation intensity, human-in-the-loop governance, and data readiness to reduce reporting effort, ensure data quality and audit readiness, and strengthen user acceptance, thereby contributing to a digital sustainability reporting solution. |
| Forthcoming: |
No |
| Language: |
English |
| Uncontrolled Keywords: |
CSRD, SMEs, AI-enabled automation, human-in-the-loop |
| Citation: |
Schulz, Amélie and Engel, Tobias
(2026)
Proposing an AI-enabled Sustainability Reporting Solution for SMEs.
In: (Proceedings of the) 21st Midwest Association for Information Systems Conference (MWAIS) 2026, May, 21-22, 2026, Athens, Ohio, USA, Paper 66 / Research in Progress.
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