Embedded Circular Economy, Integrated reporting and Artificial Intelligence Practices for organization value creation process and stakeholder engagement

The study intentions to explore Artificial intelligence (AI) and Circular Economy Activities in integrated reporting practices and embed these practices in a framework. An explanatory study that contains a mixed methodology approach. The research found that Waste is closely associated with the CE and AI activities of reducing, recycling, remanufacturing, and redesigning activities. Furthermore, energy is closely associated with remanufacture activity, and water is significantly engaged with all reducing, recycling, remanufacturing, redesigning and recovering AI and CE activities except resale/ reuse. Moreover, the company's revenues are associated with reducing, reusing, redesigning and remanufacturing activities. In contrast, a framework is required to disclose AI and CE activities in their IR practices and improve sustainable development, interlinking significant influence on social, economic, and environmental issues. The study proposes a unison glossary intending to motivate the policymaker and first movers to implement CE and AI-related activities in their businesses and report them in their reporting practices.