Perspectives on Artificial Intelligence in the Disclosure and Verification of Financial and Sustainability Information in Colombia’s Agricultural Sector

Abstract

This article analyzes the use of artificial intelligence (AI) in the disclosure and verification of financial and sustainability information within Colombia’s agricultural sector. Through a qualitative approach and the application of natural language processing (NLP) techniques, the study assesses the quality and transparency of reports published between 2018 and 2022. The sample comprises 418 agricultural companies, grouped according to the availability and verification of their disclosures. The findings reveal that only 30% of these companies implement independent verification processes, while the majority disclose information without ensuring its accuracy. Companies that conduct verification produce more detailed reports that are aligned with international standards such as GRI and ISAE 3000. In contrast, companies without verification tend to use more general and less quantitative language, making it difficult to assess their actual impact. The study concludes that AI can serve as an effective tool for identifying inconsistencies, enhancing credibility, and optimizing auditing processes within the sector. However, barriers such as limited resources and a perceived lack of added value in verification, particularly among companies with local operations, were identified. The study emphasizes the need to foster an environment that encourages the use of AI as a complement to traditional audits, promoting greater transparency and accountability in information disclosure in Colombia’s agricultural sector.