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ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model

Md Arafat Rahman & Sazzad Hossain Shaon

Journal of Accounting & Organizational Change2026https://doi.org/10.1108/jaoc-05-2025-0164article
AJG 2ABDC B
Weight
0.50

Abstract

Purpose This study aims to investigate the role of Artificial Intelligence (AI) in enhancing environmental, social and governance disclosures in organizations in Bangladesh, focusing on the integration of sustainability culture (ESC) and climate resilience (CLR) within organizations. Design/methodology/approach Using a cross-sectional survey of 434 respondents from various industries in Bangladesh, this study uses structural equation modeling to test the hypotheses on the relationship between AI integration, ESG disclosures and organizational change. Findings The findings show that AI integration significantly enhances ESG reporting, fostering a strong sustainability culture and improving organizational climate resilience. The study also reveals that stakeholder awareness mediates the relationship between ESG disclosures and sustainability culture, with Organizational innovation performance moderating the effect of AI use on sustainability culture. Practical implications The study provides valuable insights for organizations aiming to enhance their ESG reporting practices through AI, offering practical strategies for improving sustainability culture and climate resilience in response to global climate challenges. Social implications The study highlights the role of digital transparency and stakeholder consciousness in advancing sustainability goals. It emphasizes the importance of ethical AI use and inclusiveness in environmental reporting, helping firms balance economic growth with societal well-being and climate justice in vulnerable regions. Originality/value This pioneering study in an emerging economy empirically validates a moderated mediation model integrating AI with ESG accounting, advancing stakeholder theory and the resource-based view in organizational change contexts.

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https://doi.org/https://doi.org/10.1108/jaoc-05-2025-0164

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@article{md2026,
  title        = {{ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model}},
  author       = {Md Arafat Rahman & Sazzad Hossain Shaon},
  journal      = {Journal of Accounting & Organizational Change},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1108/jaoc-05-2025-0164},
}

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ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.