IA y Gobernanza Corporativa: Optimización de Controles Internos y Reporte Regulatorio ESG.
DOI:
https://doi.org/10.22370/riace.2025.14.1.5377Abstract
This study aimed to determine the relationship between the implementation of Artificial Intelligence (AI) and the optimization of Internal Controls within the framework of ESG Regulatory Reporting in large Latin American corporations. A mixed-methods approach with a correlational and non-experimental design was employed, involving an intentional sample of 50 companies from the financial, energy, manufacturing, and mining sectors across Chile, Brazil, Mexico, Colombia, and Argentina. Data were collected through structured questionnaires, semi-structured interviews, and documentary analysis of corporate sustainability and compliance reports. The results revealed a positive and statistically significant correlation between the adoption of AI and the efficiency of internal control systems, demonstrating substantial improvements in audit coverage, reliability, and ESG reporting traceability. The main barriers identified were technological interoperability gaps, regulatory fragmentation, and cultural resistance to change. The study concludes that AI acts as a transformative factor in the evolution of corporate governance toward intelligent, transparent, and sustainable models. Its integration into control and reporting systems enhances accountability and institutional trust, positioning AI as a strategic enabler of ethical and responsible business management in the Latin American context
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