Environmental, social and governance (ESG) is a set of standards for how a company operates regarding the planet and its people. It is a measured assessment of an organization’s sustainability using benchmarks and metrics. While ESG might be more readily associated with industries such as production, manufacturing, and energy, there is also increasing focus on the environmental implications of AI, as well as the potential of AI to benefit ESG. Indeed, the capacity of AI, and especially Large Language Models (LLMs), to sift through large amounts of data poses potential opportunities and risks to improving ESG reporting.