Eine kritische Analyse der Vereinbarkeit zwischen Nachhaltigkeit und KI in Unternehmen

effects along key contextual factors such as regulation, data quality and organizational maturity and develops the PACT-Governance-Framework, consisting of the dimensions Performance, Accountability, Carbon, and Transparency.This framework provides measurable guardrails for strategic steering, for example, in assigning emissions responsibility, conducting regular bias audits and ensuring data minimisation.Overall, the study demonstrates that AI serves as both an accelerator and a disruptor of sustainable transformation, with its net impact largely determined by sectoral and governance-related contexts.