Ethical artificial intelligence and sustainability reporting are increasingly converging, reshaping business risk, investor expectations and public trust, speakers said at the South Asian Federation of Accountants (SAFA) International Conference held in Dhaka on Saturday.
The conference was organised by the Institute of Chartered Accountants of Bangladesh (ICAB) under the theme Next Generation Profession: Converging Ethical AI and Sustainability Reporting. The keynote address was delivered by Adeeb Hossain Khan, past president of ICAB and senior partner at Rahman Rahman Huq, Chartered Accountants.
Khan said artificial intelligence in sustainability reporting is “no longer a distant concept, but a structural shift already influencing how economic value is created, measured and disclosed.” He noted that sustainability reporting now directly affects capital allocation, regulatory compliance and market credibility, while the accounting profession’s role has expanded into areas such as risk modelling, valuation, assurance, investigation and policy engagement.
The conference brought together national leadership and international expertise, with delegates from Afghanistan, Bhutan, India, Maldives, Nepal, Pakistan and Sri Lanka attending three technical sessions followed by a valedictory session.
Adviser to the Ministry of Foreign Affairs Md Touhid Hossain inaugurated the event as chief guest. Bangladesh Competition Commission Chairperson A H M Ahsan and Financial Reporting Council Chairman Dr Md Sajjad Hossain Bhuiyan attended as special guests. Organisers said their presence reflected strong government backing for professional excellence, ethical standards and international cooperation in the accounting and finance sectors.
Touhid Hossain said the convergence of technology and sustainability is essential for building a “new Bangladesh,” adding that sustained growth and global integration require professionals who are ethically grounded as well as technically competent.
A H M Ahsan said artificial intelligence can improve efficiency, compliance and innovation, but warned that without strong ethical frameworks it could also enable algorithmic collusion, market dominance abuses, opacity and exclusionary practices.
For the first time in Dhaka, ICAB hosted International Federation of Accountants (IFAC) President Jean Bouquot, along with Ashfaq Yousuf Tola, adviser to SAFA, as guests of honour.
Bouquot said greater transparency in financial disclosure, combined with responsible use of artificial intelligence, can help professionals deliver services more efficiently and shape the future of sustainability reporting and next-generation professional practices.
ICAB President NKA Mobin delivered the welcome address, while past ICAB president and conference organising committee chairman Muhammed Farhad Hussain also spoke.
Mobin said accountants must lead change while remaining guided by integrity, objectivity and public service. Muhammed Farhad Hussain said artificial intelligence and sustainability are no longer emerging ideas but forces already reshaping organisations, information flows and trust.
In his keynote, Khan stressed that while artificial intelligence can enhance transparency and predictive insight, it carries no ethical accountability or fiduciary duty. He highlighted applications such as climate scenario modelling, supply-chain carbon analysis and real-time environmental, social and governance (ESG) performance tracking, while warning that opacity, fragmented ESG data and bias risks could undermine trust.
“Ethical artificial intelligence should elevate decision-making, not just automate reporting,” Khan said, urging accountants, regulators and standard-setters to ensure AI-enabled sustainability reporting remains transparent, explainable and aligned with global standards and investor confidence.
He said governing artificial intelligence with integrity and public interest can help turn uncertainty into opportunity and support a more resilient and sustainable economy.
