Publisher: IRMO – Institute for Development and International Relations
Year: 2026
ISSN 2757-0614
In the latest issue of IRMO aktualno, authors Sanja Tišma, Mihael Mišo Mudrić, and Ivana Keser analyze the complex interplay between today’s two leading megatrends: accelerated digitalization driven by Artificial Intelligence (AI) and the imperative for sustainable business practices. The authors emphasize that the technological and green transitions no longer unfold in parallel; instead, they have entered a state of profound interdependence, where advanced algorithms have become an indispensable tool for managing the environmental and social impacts of enterprises.
This overview provides a detailed examination of three key aspects. First, it explores how AI can contribute to sustainability through concrete operational and strategic applications within companies. Second, it analyzes the other side of the AI transformation—specifically, the technical, social, and environmental risks that may undermine organizational credibility or offset the expected benefits. Third, it outlines the legislative and governance context, with a particular focus on the obligations for Croatian enterprises arising from the European Union (EU) Artificial Intelligence Act (AIA), alongside recommendations for the responsible integration of technology into sustainable business models. This review serves as a foundation for decision-making, identifying where AI delivers the greatest value for corporate sustainability and where it necessitates caution, oversight, and clear governance frameworks.
