Eko Ganis Sukoharsono, Indrayani, Wuryan Andayani, Bayu Rahayudi, Brian Firdaus Akhirullah Sukoharsono, Andriani
This study examines the evolution of literature on business sustainability reporting supported by artificial intelligence (AI) through a bibliometric analysis of 225 documents indexed in Scopus between 2012 and 2025. While existing bibliometric studies have broadly explored AI in relation to sustainability, sustainable development, and business management, sustainability reporting is typically treated as a peripheral outcome or an implicit subset of sustainability practices rather than as a distinct analytical domain. Addressing this gap, the present study explicitly foregrounds AI-enabled business sustainability reporting as the core object of analysis and conceptualizes reporting as an institutional, technological, and governance infrastructure through which accountability and transparency are enacted. Using VOSviewer and Biblioshiny for data analysis and visualization, four major research clusters were identified: Sustainability and Reporting, AI Technologies and Applications, Business and Performance, and Digital Transformation. The results indicate an average annual publication growth rate of 35.72%, with a marked surge since 2020, particularly in leading journals such as Neurocomputing and the Annals of Operations Research. Geographical analysis identifies India, the United States, and Australia as the primary contributors. Thematic evolution shows a transition from specific issues toward systematic approaches, with “artificial intelligence,” “sustainability,” and “machine learning” emerging as key research drivers. The study provides a comprehensive mapping of AI integration into business sustainability reporting, illustrating its transformation from a compliance-oriented practice to a strategic component of corporate governance, and outlines future research directions to bridge the gap between technological advancement and practical business implementation. © 2026 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group.
Department of Accounting, Universitas Brawijaya, Malang, Indonesia; Department of Accounting, Universitas Malikussaleh, Aceh, Indonesia; Department of Information Systems, Universitas Brawijaya, Malang, Indonesia; Bachelor of Accounting Program, Universitas Brawijaya, Malang, Indonesia; Department of Accounting, Politeknik Negeri Banjarmasin, Banjarmasin, Indonesia
