JOURNAL ARTICLE

EMPOWERING SME RESILIENCE THROUGH AI-DRIVEN ESG AUDITING AND STRATEGIC ACCOUNTING FOR SUSTAINABLE FINANCIAL PERFORMANCE.

  • Published In: Information Technologist, 2025, v. 22, n. 1. P. 152 1 of 3

  • Database: Academic Search Ultimate 2 of 3

  • Authored By: Ojetunde, Elias Olasumbo; Bolodeoku, Seun 3 of 3

Abstract

The article focuses on how the integration of artificial intelligence (AI)-augmented Environmental, Social, and Governance (ESG) auditing with strategic accounting practices can empower small and medium-sized enterprises (SMEs) to overcome challenges in ESG compliance and achieve sustainable financial performance. It highlights that SMEs face disproportionate structural and resource-based barriers to ESG reporting, which limits their access to green financing and market opportunities. AI technologies can automate ESG data collection, enhance audit accuracy, and enable real-time monitoring, while strategic accounting embeds ESG considerations into financial planning and decision-making. The paper calls for coordinated support from policymakers, financial institutions, and professional bodies to develop accessible AI tools, capacity-building programs, and adaptive ESG frameworks tailored to SMEs, ensuring their resilience and competitiveness in a sustainability-driven economy.

Additional Information

  • Source:Information Technologist. 2025/06, Vol. 22, Issue 1, p152
  • Document Type:Article
  • Subject Area:Business and Management
  • Publication Date:2025
  • ISSN:1597-4316
  • Accession Number:185949758
  • Copyright Statement:Copyright of Information Technologist is the property of Association of Information Professionals of Nigeria and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Looking to go deeper into this topic? Look for more articles on EBSCOhost.