Integrating ESG Principles and Responsible Artificial Intelligence Governance: A Sustainable Transformation Framework for Turbulent Markets

Authors

Leopold Tanner
Prague Institute of Management and Technology
https://orcid.org/0009-0007-0824-456X
DOI: https://doi.org/10.18690/um.epf.7.2026.60

Synopsis

This paper proposes an integrated framework combining environmental, social, and governance (ESG) principles with responsible artificial intelligence (AI) governance to enhance organizational resilience in turbulent markets. Using a mixed-methods design, the study evaluates the relationship between sustainability-oriented strategies and technological governance through empirical analysis of ESG and AI maturity indices. A key finding conceptualizes systemic instability as a function of financial leverage L and AI-driven gradients GAI, where economic pressure E = k ⋅ L ⋅ GAI. The results indicate that firms adopting integrated ESG-AI strategies exhibit significantly higher resilience and stakeholder trust compared to those relying on fragmented compliance approaches. Finally, the proposed framework is structured around four pillars: strategic alignment, responsible AI mechanisms, dynamic risk assessment, and stakeholder-oriented performance measurement. This contribution advances the understanding of sustainable transformation, arguing that ESG and AI are mutually reinforcing drivers of long-term value creation.

Author Biography

Leopold Tanner, Prague Institute of Management and Technology

Dr. Leopold Tanner is a senior economist and academic based in the Czech Republic, specializing in financial indeterminism, complexity economics, and systemic transformation. With over three decades of academic and professional experience across Europe and the United States, he combines theoretical rigor with applied financial modelling and macroeconomic policy research. Dr. Tanner currently serves as Vice-Rector of PIMT for Research and Scientific affairs and at the Department of Economic Theories, Czech University of Life Sciences in Prague, where his teaching and research focus on financialization, nonlinear market dynamics, and systemic risk. His previous appointments include senior lectureships at Newton College and the Banking Institute in Prague, as well as advisory roles to the Czech government. Earlier in his career, he held executive positions in the U.S. financial sector, including with AIG in New York. A multilingual scholar and active participant in the international academic community, Dr. Tanner has authored and co-authored numerous publications on financialization and global markets, presented at leading European conferences, and served as Chairman of the GLOBFINANCE former venture promotion platform. He also lectures regularly within the ERASMUS programme across major European universities.

Prague, Czechia. E-mail: ltanner@seznam.cz

Downloads

PDF

Volume

Sustainable Governance in the Age of Artificial Intelligence: Interdisciplinary Perspectives on ESG, Digital Transformation and Corporate Responsibility

Pages

1195-1220

Published

July 3, 2026

Categories

Copyright (c) 2026 University of Maribor, University of Maribor Press

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Tanner, L. (2026). Integrating ESG Principles and Responsible Artificial Intelligence Governance: A Sustainable Transformation Framework for Turbulent Markets. In J. Belak & S. Oberman Peterka (Eds.), Sustainable Governance in the Age of Artificial Intelligence: Interdisciplinary Perspectives on ESG, Digital Transformation and Corporate Responsibility (pp. 1195-1220). University of Maribor Press. https://doi.org/10.18690/um.epf.7.2026.60