ESG-AI is an Erasmus+ project that strengthens ESG reporting skills across VET, SMEs and the accounting profession. It supports Europe’s transition to a climate-neutral, socially responsible and well-governed economy by improving the transparency, accountability and sustainability of business practices.
To support this transition, the EU has introduced a robust regulatory framework covering sustainability reporting, due diligence, and climate accountability. A key pillar of this framework is the Corporate Sustainability Reporting Directive (CSRD), which makes ESG disclosures mandatory for many companies under the EU Sustainability Reporting Standards (ESRS). While reporting requirements for non-listed SMEs remain largely voluntary, improving the quality and consistency of SME sustainability data is essential.
SMEs represent 99% of EU businesses and play a critical role in supply chains, directly influencing the reporting obligations of larger companies.
Sustainability reporting standards are converging globally, while Europe continues to advance its own framework through the CSRD and European Sustainability Reporting Standards. International Sustainability Standards Board standards (IFRS S1 and S2) have also been adopted in Türkiye, further increasing expectations for high-quality sustainability information. However, many SMEs and accountants face skills gaps when navigating these complex and evolving requirements.
ESG-AI addresses these challenges by delivering an innovative, AI-driven training platform. The project strengthens the capacity of VET providers, trainers, SMEs, and accountants, equipping them with practical ESG, digital, and green skills to support resilient businesses, sustainable finance, and a competitive green economy.
The key results of the ESG-AI project are aligned with its objectives to strengthen sustainability reporting skills through digital and AI-enabled solutions. These include:
ESG-AI Hub – Digital Learning and Reporting Platform
The ESG-AI Hub is the central digital platform of the project, designed to support SMEs, accountants, auditors, and VET providers in sustainability reporting. Powered by AI-supported learning features, the platform provides access to training modules, self-assessment tools, and practical resources aligned with IFRS S1-S2 and ESRS standards.
Modular Training Content
A structured training programme consisting of at least six modules covering sustainability reporting standards, ESG concepts, and the role of digital tools and AI. The modules will be available as e-booklets, presentations, and AI-supported learning videos.
Self-Assessment Tools
Interactive tools enabling users to evaluate their sustainability reporting readiness and knowledge levels. Separate tools will support companies in assessing their reporting maturity and professionals in measuring their ESG reporting competencies.
ESG-AI Toolbox
A comprehensive toolbox bringing together training materials, self-assessment tools, and practical resources. The toolbox supports organisations and professionals in implementing sustainability reporting more effectively.
Case Studies
A set of case studies analysing real company experiences in sustainability reporting. These examples highlight good practices and successful ESG strategies that can inspire SMEs and other stakeholders.
Sustainability Reporting Roadmap
A strategic roadmap guiding SMEs, accountants, auditors, and training providers in aligning their sustainability reporting practices with IFRS S1-S2 and ESRS standards. This roadmap also serves as a reference framework for developing training materials and digital tools throughout the project.
Modular Curriculum on ESG and Digital Skills
A modular curriculum designed to build digital and professional competencies for sustainability reporting. The curriculum integrates ESG principles with the use of digital technologies and artificial intelligence to support effective and compliant reporting practices.
Stakeholder Insights and Needs Analysis
A comprehensive analysis based on stakeholder mapping and feedback to understand the challenges, priorities, and opportunities related to sustainability reporting. These insights guide the development of training materials, tools, and strategies within the project.
Digital Skills Integration Roadmap for Sustainability Reporting
A roadmap outlining how digital tools, AI technologies, and DigComp competencies can be integrated into sustainability reporting processes. It supports the design of training modules and promotes digital transformation in reporting practices.
Impact Assessment Report
A report evaluating the project’s results and the effectiveness of ESG-AI Hub and training resources. The report includes user feedback, usage statistics, and lessons learned from implementation.
ESG-AI Strategic Sustainability Plan
A strategic roadmap ensuring the long-term sustainability and continued use of ESG-AI Hub and project outputs beyond the project lifetime.
Policy Insights for Sustainability Reporting
Evidence-based recommendations derived from project findings, case studies, and evaluation results. These insights aim to support policy development and improvements in sustainability reporting frameworks.
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Funded by the European Union. However, the views and opinions expressed are solely those of the author(s) and do not necessarily reflect the views of the European Union or Turkish National Agency. Neither the European Union nor the grant-awarding body can be held responsible for these views and opinions.
