Keywords
sustainable management
due diligence
artificial intelligence
ESG
EU directives
How to Cite
Abstract
The article examines the role of knowledge sharing as a critical success factor in sustainable management, especially in the context of applying artificial intelligence (AI) solutions and implementing corporate sustainability directives. Based on a pilot study conducted among Polish companies involved in knowledge-sharing platforms, the research investigates awareness, application, and measurable effects of EU guidelines on responsible business conduct (CSDDD/CSRD). The findings demonstrate a significant but uneven uptake of the eight climate governance principles, with a particular gap in risk assessment practices. The article highlights sectoral challenges and the potential of AI for enhancing ESG data collection, reporting, and strategy implementation, while also addressing ethical and systemic limitations of digital tools in sustainability management.
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