Abstract
Assessing performance, risks and opportunities of companies from a sustainability perspective is a matter of growing interest to managers, investors and other stakeholders. However, it is also a challenging task, especially due to the combination between the complexity of the sustainable development agenda and the volume and diversity of information needed. Usual methods rely mainly on companies’ disclosures and environmental, social and governance (ESG) frameworks, but two recent facts are expected to re-shape the field: the United Nations’ Sustainable Development Goals (SDG), and the application of Big Data and Artificial Intelligence (BDAI) on the field of corporate sustainability. Building mainly on a series of roundtables and interviews with international experts and Brazilian companies, this article presents novel insights on BDAI applied to sustainability assessment of firms. Key conclusions include the recognition that BDAI has great potential contribution, but its effectiveness is deeply affected by specific institutional, methodological and technological factors.
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