A Conceptual Model for Enhancing Environmental, Social, and Governance (ESG) Outcomes through Artificial Intelligence in Saudi Arabia

Khaleed Omair Alotaibi

doi:10.48084/etasr.18596

Authors

Khaleed Omair Alotaibi College of Business, Imam Mohammad Ibn Saud Islamic University (IMSIU), Riyadh, Saudi Arabia

Volume: 16 | Issue: 3 | Pages: 35341-35350 | June 2026 | https://doi.org/10.48084/etasr.18596

Received: 8 March 2026 | Revised: 25 March 2026 and 3 April 2026 | Accepted: 5 April 2026 | Online: 5 June 2026

Corresponding author: Khaleed Omair Alotaibi

Abstract

This study developed a five-layer conceptual model for integrating Artificial Intelligence (AI) into Environmental, Social & Governance (ESG) management in Saudi Arabia. Guided by the Technology-Organization-Environment (TOE) framework and Institutional Theory, the model encompasses data infrastructure, AI analytics, governance mechanisms, stakeholder engagement, and outcome measurement, with four Saudi-specific cross-cutting enablers operating across all layers. A comparative analysis of four pioneering Saudi AI-ESG initiatives, including Sustain Insight, AhyaOS, SenseTime’s AI Eco360, and the national SUSTAIN platform, was developed to validate the framework, assessing each model layer across diverse sustainability domains. The results demonstrated that AI substantially enhanced governance automation, accountability, social impact, and proactive environmental management, with Saudi Arabia’s national AI infrastructure providing favorable enabling conditions. This is the first conceptual framework for AI-ESG integration in the Gulf region, providing insights for policymakers and practitioners, given that AI in the Gulf context has emerged as a challenge for social contract management aligned with Saudi Vision 2030.

Keywords:

Artificial intelligence, ESG outcomes, Saudi Arabia, conceptual model, conceptual framework, sustainability, Vision 2030, technology governance, SDAIA, Gulf region

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