This chapter explores how combining citizen science (CS) and artificial intelligence (AI) can transform sustainability reporting focusing on enhancing transparency, stakeholder engagement, and data quality. The study reconceptualizes CS as a data ecosystem, where citizens contribute localized insights that AI technologies can validate, process, and integrate into reporting frameworks. The chapter adopts a conceptual approach to examine how this synergy supports materiality assessments, accountability mechanisms, and ethical data governance. It outlines practical applications across various reporting stages, such as data gathering, verification, and communication, and introduces the dEcision-maker, deCision, dAta, and analyticS, (DECAS) framework to understand collaborative decision-making between human actors and AI systems. The chapter contributes by (1) framing AI and CS as complementary tools for addressing gaps in sustainability reporting, (2) mapping applications and use cases, and (3) identifying practical implications for accounting practitioners and policymakers.

The originality lies in proposing that AI–CS integration complements sustainability accounting frameworks and democratizes value creation within platform-based ecosystems. The chapter contributes by bridging conceptual discussions and real-world needs in the field of sustainability assurance. The chapter concludes with future research directions and practical implications for companies, regulators, and civic communities to co-create value and legitimacy in sustainability assurance practices.