An Evaluation Framework of Industry 4.0’s Impact on SDGs and its Application to AI Reporting

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Digital technologies of Industry 4.0 (I4.0) are key drivers of sustainable development. However, addressing the impact of I4.0 on Sustainable Development Goals (SDGs) requires overcoming the challenge of lacking suitable assessment tools. Despite sustainability reporting serves to assess how companies face sustainability challenges, communicate efforts, and promote a sustainable corporate culture, a critical need arises for a comprehensive tool that clarifies the impact of I4.0 technologies on the economic, environmental, and social dimensions of sustainability. This paper proposes a conceptual framework that builds on existing literature regarding how I4.0 technologies contribute to SDGs and leverages the recognized linking between SDGs and Global Reporting Initiative (GRI) Standards to improve the reporting of SDG progress. Thus, the proposed framework identifies the GRI-based Key Performance Indicators necessary for a thorough understanding of how innovation stemming from I4.0, significantly impacts SDGs. Through a content analysis of sustainability reports of innovative companies in the electronic field, the study shows how the proposed framework can be applied in practice. Focusing on Artificial Intelligence (AI), the application case allows a comprehensive understanding of the transformative potential of AI solutions towards sustainable development.