The Big Four Consulting Firms and Their Contribution to Technological Innovation in Sustainability
DOI:
https://doi.org/10.29105/vtga12.3-1271Keywords:
Cuatro Firmas de Consultoría, Sustentabilidad, Innovación, Inteligencia ArtificialAbstract
The study describes some of the digital tools that the Big Four Consulting Firms (Deloitte, PwC, EY, and KPMG) use in Risk and Sustainability audits, applying Artificial Intelligence (AI). Qualitative desk research was conducted using a deductive approach, analyzing specialized literature in databases such as Scopus, Web of Science, and Google Scholar. The results show that these firms invested in emerging technologies, developed proprietary platforms (such as Cortex, Halo, Helix, and Clara), and trained their staff to perform audits that analyze sophisticated record patterns in real time, using AI tools to assess Environmental, Social, and Governance risks and generate Sustainability reports. The conclusion is that the adoption of digital finance has transformed auditing, allowing the Big Four Consulting Firms to achieve greater precision, efficiency, and responsiveness to stakeholders' demands for transparency and corporate accountability.
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