AUTOMATION BASED ON DATASETS AND AI OF CORPORATE ACCOUNTING AND SUSTAINABILITY REPORTING IN QUALITY MANAGEMENT IN INDUSTRY 4.0

The article aims to improve the approach to product quality management in industry 4.0 by substantiating the feasibility and developing recommendations for automation based on datasets and AI of corporate accounting and sustainability reporting. Based on the international empirical experience for 2022 and official statistics, the article has revealed the importance of corporate accounting and sustainability reporting for product quality in industry 4.0 through regression analysis. The significant role of AI-driven automation in the development of corporate accounting and sustainability reporting practices has also been substantiated.The theoretical significance lies in the fact that the article has clarified the structure of the product quality of industry 4.0In addition to Quality 4.0, a new quality component has been highlighted: product sustainability, the achievement of which depends not only on the implementation of the SDGs by the business, but also on the effectiveness of its management information systems. The central role of the effectiveness of management information systems in quality management of products in industry 4.0 to achieve their sustainability has also been substantiated. The practical significance of the article is related to the fact that the article has revealed the prospects (Pareto-optima) and proposed the authors' recommendations for improving quality in industry 4.0 in countries with emerging practices of corporate accounting and sustainbility reporting – Estonia, Israel, Russia, Saudi Arabia and Turkey – through the automation of this practice based on AI. The obtained and mathematically described models can be used to reveal prospects and develop recommendations in other countries of the world. The managerial significance is expressed in the fact that the developed authors' mechanism will improve the practice of quality management in industry 4.0 through automation based on datasets and AI of corporate accounting and sustainbility reporting. The advantage of the improved mechanism is the higher effectiveness of management information systems of enterprises in industry 4.0.