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      Artificial intelligence is becoming increasingly important for sustainability, governance, and risk and compliance management. Many companies have introduced initial applications or are working on relevant projects. At the same time, the widespread integration of AI into existing processes is still in its infancy in many places.

      Our study “AI in Sustainability and Governance: Managing Risks, Ensuring Compliance” shows how companies are using AI today, which use cases have already become established, and what challenges stand in the way of wider adoption.

      The study is based on a survey of companies in Germany, Austria and Switzerland. The results show where companies stand today and what conditions need to be created so that AI can realise its potential in sustainability, risk and compliance processes.

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      Study

      AI as a key success factor for sustainability, governance and compliance

      Get the full study results (in German only), including the latest data, practical insights and the key success factors and challenges associated with the use of AI.



      Five key findings from the study

      • AI is considered important – but widespread use is still in its infancy

        82 per cent of companies rate AI as highly or very highly relevant in an ESG context. Nevertheless, only around one in four companies currently uses AI actively.

        Companies have recognised the importance of AI. However, implementation is progressing step by step. Many companies are currently gaining initial experience or working on specific projects.

      • AI is primarily used for reporting, data management and compliance

        More than half of companies with ongoing AI initiatives are already using AI in clearly defined areas of application or are planning such applications.

        Areas of application such as sustainability reporting, data management and compliance are particularly widespread. Companies are starting where large volumes of data can be processed more quickly and manual effort reduced.

      • Efficiency is clearly the main focus

        86 per cent of companies see efficiency gains as the most important benefit of AI in the ESG context.

        Support with regulatory requirements and the early detection of risks are also among the most important expectations. New business models or innovation, by contrast, have so far played a significantly smaller role.

      • Data quality remains the biggest challenge

        71 per cent of companies cite data quality as a key barrier to the use of AI.

        In addition to the quality and availability of data, companies are primarily concerned with issues relating to data security, regulatory requirements and organisational implementation.


      • The next step is embedding AI into existing processes

        Many companies have established initial applications. The real challenge now lies in integrating these permanently into sustainability, governance and compliance processes.

        To achieve this, data, processes and governance structures must be developed further in tandem. Only then can AI realise its potential beyond individual use cases.


      Artificial intelligence will transform sustainability, governance and compliance. The decisive factor will be whether companies use AI as a standalone application or view it as an integral part of their management system.
      Lisa Schosser
      Lisa Schmeing Schosser

      Partner, Regulatory Advisory, Sustainability Reporting & Governance

      KPMG AG Wirtschaftsprüfungsgesellschaft

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      Dr. Jan-Hendrik Gnändiger

      Partner, Audit, Global & EMA ESG Reporting Advisory Lead, Head of ESG Germany, Head of Sustainability Reporting & Governance Germany

      KPMG AG Wirtschaftsprüfungsgesellschaft

      Lisa Schmeing Schosser

      Partner, Audit, Regulatory Advisory, Sustainability Reporting & Governance, ESG Reporting

      KPMG AG Wirtschaftsprüfungsgesellschaft

      Anja Redenz

      Partner, Audit – Regulatory Advisory, Sustainabiity Reporting & Governance

      KPMG in Germany