While we should approach it with a critical eye, artificial intelligence is also a useful tool for ESG

On April 21, 2026, we held the latest meeting of the Business Council for Sustainable Development in Hungary (BCSDH) ESG Working Group at the IFUA Horváth, which focused on the connections between artificial intelligence, sustainability, and ESG.

The development of artificial intelligence has brought significant changes to the field of ESG management and reporting as well, noted Dr. Viktória Bodnár, managing director of IFUA Horváth, in her opening remarks. She emphasized that sustainability management must become more digital, integrated, and strategic.

In her presentation, Nóra Stancsics, Principal at IFUA Horváth, focused on the potential of AI to support ESG management and reporting. She pointed out that digitalization and efficiency have become expectations in these areas as well. The application of AI – from data collection through narrative development to analysis – can provide significant support in complex ESG reporting processes; however, the conscious and controlled use of technology is essential for risk management.

Anita Kopcsó, a senior manager at EY, then presented the concept of the BCSDH’s new Digital and AI Working Group. The initiative aims to explore the impact of AI and digitalization on corporate operations and sustainability performance, while supporting member companies through practical examples and experiences. In her presentation, she noted that digitalization can lead to significant efficiency gains, but the direction of its sustainability impacts requires further investigation.

Irén Márta, Director of BCSDH, briefly introduced the Dedycating project, which aims to develop methodological tools that enable the use of artificial intelligence for the dynamic development of curricula and the creation of sector-specific learning materials.

To conclude the program, participants shared their own experiences with AI applications in the ESG field during small-group discussions, with a particular focus on opportunities and emerging challenges. The groups identified several areas in the corporate use of AI that raise numerous questions. These include data security, the organization of management processes, creativity, and the need for critical thinking.

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