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Russian Federation
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In today's environment of increasing demands for sustainable development, the issue of ESG data reliability and the risks of "greenwashing" are becoming increasingly urgent. This article explores the architecture of an internal control system based on the integration of blockchain and artificial intelligence. By utilizing distributed ledger technology, it ensures the immutable recording of supply chain data and environmental indicators, while AI algorithms automatically detect errors and analyze data for inconsistencies. This proposed solution significantly enhances the reliability of ESG reporting and minimizes the reputational risks for companies. The implementation of such a system contributes to the development of a culture of transparency and accountability at all levels of management. This comprehensive approach not only prevents the distortion of information, but also provides a reliable foundation for making strategic decisions that are aligned with long-term environmental and social goals.
ESG, blockchain, artificial intelligence, internal control, data reliability, greenwashing
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