This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow Jones Sustainability Index (DJSI). Our research methodology consists of content and regression analysis. Research uncovered that both AI and CE initiatives aimed at reducing, recycling, remanufacturing and redesigning have connections to waste. Remanufacturing activities are linked to energy intensity, while all CE and AI variables, except for reuse, are associated with water usage. Additionally, we found that the company's revenue is linked to CE and AI efforts involving reduction, reuse, redesign and remanufacturing. The originality of this study is to provide a primary conceptual framework to disclose relevant AI and CE activities through IR by improving sustainable development. Our findings highlight the need for policymakers to develop or integrate standards that incorporate financial, social, environmental and AI aspects.

中文翻译：

---

人工智能和循环经济活动在综合报告中是“普通的”吗？

本研究旨在调查人工智能 （AI） 和循环经济 （CE） 活动在综合报告 （IR） 实践中的联系。该研究使用了 Corporate Knights 提供的 100 家最具可持续性公司的数据，该组织分析了大约 7000 家年收入至少 10 亿美元的上市公司和道琼斯可持续发展指数 （DJSI）。我们的研究方法包括内容和回归分析。研究发现，旨在减少、回收、再制造和重新设计的 AI 和 CE 计划都与废物有关。再制造活动与能源强度有关，而除再利用外，所有 CE 和 AI 变量都与用水量有关。此外，我们发现该公司的收入与 CE 和 AI 工作有关，涉及减少、再利用、重新设计和再制造。本研究的独创性在于提供一个主要的概念框架，通过改善可持续发展，通过 IR 披露相关的 AI 和 CE 活动。我们的研究结果强调，政策制定者需要制定或整合包含金融、社会、环境和人工智能方面的标准。