Main Article Content
Abstract
This study aims to examine the extent to which the application of digital technology and Artificial Intelligence (AI) affects the quality of Environmental, Social, and Governance (ESG) reporting in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research approach used is quantitative-descriptive with multiple linear regression analysis methods, based on secondary data obtained from annual reports and corporate sustainability reports. The analysis results indicate that neither digital technology nor AI has a significant influence on the quality of ESG reporting, either partially or simultaneously. The coefficient of determination (R²) value of 0.125 indicates that these two variables only explain 12.5% of the variation in ESG reporting quality, while the remainder is influenced by other factors outside the model. This finding indicates that the application of modern technology has not effectively improved the quality of sustainability reporting, which is likely due to limited digital infrastructure, low levels of technological literacy, and the lack of integration of technology use into corporate sustainability strategies.