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As global entities encounter increasing demands to reconcile economic goals with environmental and social responsibilities, the integration of sustainability accounting and artificial intelligence (AI) provides a scientific framework for enhancing ESG performance. This paper explores the role of AI-enhanced sustainability accounting as a crucial instrument for measuring, analyzing, and improving the effects of organizations on ecological and social systems. By leveraging AI's computational strengths - such as pred...

Global sustainability initiatives, effective resource allocation, and corporate responsibility are all at risk from greenwashing, which is the willful distortion of environmental sustainability policies. With an emphasis on the economic ramifications of greenwashing, corporate transparency, and the economical use of natural resources, this paper explores the function of accounting in identifying and stopping it. We examine how sound accounting procedures might improve responsibility in resource and waste managemen...

Climate change in the era of 5.0 is becoming more significant. Society will need more power than before to keep enormous data information. Also, cooling of the servers and processors will become vital for data manipulation not only for society but also for business. The gathering and measurement of that information could be done by sustainability accounting in era 5.0. In terms of assessment, sustainability accounting can provide data and insights into a company's environmental and social effects, as well as its s...

Sustainability accounting is a way of accounting that considers the economic, social, and environmental impacts of an organization's activities. Key theoretical concepts and practices in sustainability accounting include triple bottom line accounting, environmental accounting, social accounting, integrated reporting, materiality, and assurance. Common sustainability accounting indicators include carbon footprint, water usage, waste generation, energy consumption, social impact, biodiversity, economic impact, and s...

Nowadays, developing business models is popular. Minimizing costs and maximizing revenue is the basis of every business. To achieve this, it is possible to use simulations of one or multiple variants for circular processes to reduce costs. Inevitably, every business plan needs detailed review and reflection. However, there are conceptual problems with the circular economy. These problems can be distinguished in two directions - at the state and business levels. At the state level, the problems are: political, lega...