AI-Enhanced ESG Reporting

Research, Commercialisation, Participation

Dr Huamao Wang | Associate Professor in Finance, Risk and Banking | Nottingham University Business School | University of Nottingham

Research funded by British Academy Mid-Career Fellowship (MCFSS25_250036)

📊 Research Overview

Investigating how AI can support SMEs in adopting AI-enhanced ESG reporting to meet emerging regulatory requirements and supply chain demands.

Sample: 1,000 UK SMEs across 13 sectors and 4 size bands

Frameworks: IFRS S1/S2, GRI Standards, VSME

Key Findings:

• AI can generate reasonable draft ESG reports from public company data
• Professional advisor review adds credibility value
• Hallucination rates below 3%
• SME ESG data exists, and the gap is framework understanding

💼 Business Collaboration Opportunities

Beyond research, we're exploring commercial partnerships and ecosystem collaboration to bring AI-enhanced ESG reporting to market for mutual benefits. Multiple partnership models available.

  • Advisor Networks: White-label AI tool for accounting firms, consultancies, professional bodies
  • Lenders & Banks: ESG risk assessment integration for SME lending decisions and loan applications
  • Accounting Platforms: API integration with accounting platforms to reach SME users
  • ESG Platforms: Integration with ESG platforms, and risk assessment vendors
  • Impact Investors: Funding partnerships, VCs, Series A opportunity for market expansion

🤝 Practical Participation

I'm actively seeking participants from SMEs, accounting advisors, sustainability professionals, and policy organizations who will benefit from this research.

  • SME Pilot Program: Participate in obtaining AI-enhanced ESG reports (free reports, full support, no expertise required, no commitment, withdraw anytime)
  • Practitioner Feedback: Share insights on barriers, opportunities, and real-world implementation challenges
  • Independent Evaluators: Participate in our Prolific-based practitioner evaluation study (June 2026)
  • Policy Engagement: Co-develop evidence-based recommendations for regulatory bodies and professional standards
  • Co-Authored Publications: Collaborate on case studies, briefs, and academic papers

📥 Download Materials

Business Brief

Market and commercialization opportunities

💼 Download AI_ESG_BUSINESS_BRIEF.pdf

Practical Participation

How to participate in pilot programs, evaluator studies, and policy collaboration

🤝 Download AI_ESG_PARTICIPATION.pdf

Research Brief

Methodology, findings, and technical details

📄 Download AI_ESG_RESEARCHER_BRIEF.pdf

📧 Get in Touch

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