Artificial Intelligence-Driven Sustainability Reporting and its Implications for Human Resource Management in Nigeria

Artificial intelligence is a veritable tool to rely on by organizations to produce sustainability reports that are reliable, easy to verify, and delivered without delays, as HRM units prepare workers with the digital and analytical abilities required to operate such systems. However, many organizations still depend on labor-intensive reporting methods, struggle with fragmented data, and lack employees with the skills needed to support modern reporting tools. HRM also find it difficult to update job roles or provide meaningful training for AI use. The study therefore examined artificial intelligence-driven sustainability reporting and its implications for HRM in Nigeria. It also ascertained the effect of AI integration in HRM practices on the effectiveness of sustainability reporting and evaluated the challenges encountered by HRM in integrating AI for sustainability reporting in organizations. Descriptive survey research design was adopted with 256 participants sampled through simple random sampling. A structured questionnaire, thoroughly validated sources data analyzed in frequency tables, percentages and mean with the aid of a 5-point Likert scale. Hypotheses were tested using chi-square statistical tool at 0.05 level of significance. Results showed that AI integration in HRM practices had a significant positive effect on the effectiveness of sustainability reporting [  ] and that HRM encountered challenges in implementing AI for sustainability reporting [ ] in organizations in Nigeria. Organizations should always provide comprehensive AI training programs for HRM professionals to ensure effective use in sustainability reporting and establish support systems and establish support systems and resources that can assist HRM in overcoming AI implementation challenges.