article · Azman University International Journal of Management and Social Sciences
This research investigated the potential of an Artificial Intelligence-Sustainability Integration Model (AISIM) to bridge the digital gap and enhance corporate sustainability performance in Nigerian firms. Using a quantitative survey design, data was collected from 300 professionals, including environmental accountants, sustainability officers, and IT specialists. The findings indicate that several AI-driven approaches positively influence corporate sustainability performance. These include using sustainability prediction analytics for strategic sensing, environmental real-time intelligence for operational optimisation, stakeholder dynamic intelligence for workflow enhancement, and ESG automation intelligence for reconfiguring firm capabilities. The study concludes that adopting AISIM has a positive potential to improve corporate sustainability performance in Nigerian firms.
This research demonstrates how integrating artificial intelligence with sustainability practices can significantly improve the environmental, social, and governance performance of Nigerian companies. It highlights specific AI applications that can make businesses more sustainable and competitive, offering a pathway to bridge the digital divide in corporate sustainability efforts.
This research validates the workability of an Artificial Intelligence-Sustainability Integration Model (AISIM) for improving corporate sustainability performance. It could enable Nigerian firms to adopt AI-driven tools for strategic sensing, operational optimisation, and ESG reporting. The findings are at an applied research stage, indicating a clear pathway for practical implementation, though the abstract also suggests a need for academic institutions to develop relevant certification programmes.
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Digitalization of firms' operations is a roadmap to industrial success, motivating this research to investigate the capability of the Artificial Intelligence-Sustainability Integration Model (AISIM) in bridging the digital gap to improve corporate sustainability performance in Nigeria. The study utilizes a quantitative survey-based research design and adopts a post-positivist epistemological approach to empirically validate the workability of the proposed AISIM. The study used a convenience sampling approach and employed primary data collated through a questionnaire administered to 300 relevant professionals comprising 100 environmental accountants, 100 sustainability officers, and 100 IT specialists in Nigerian firms. Partial least squares and Cronbach's Alpha test were used for data analysis. Findings reveal that anchoring firms' strategic sensing capability through sustainability prediction analytics; facilitating firms' micro-level sensing and operational optimization using environmental real-time intelligence; implementing seizing and reporting to enhance firms' workflow through stakeholder dynamic intelligence; and reconfiguring firms' capabilities through ESG automation intelligence to match external shifts positively and significantly influence corporate sustainability performance. This study concludes that the adoption of the Artificial Intelligence-Sustainability Integration Model has a positive potential influence on improving corporate sustainability performance of Nigerian firms. The study suggests that Nigerian academic institutions should design certification programs that will close the gap between corporate sustainability accounting and data science.
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DOI: 10.67523/auijmss.v1i1.007
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