Challenges of integrating ESG principles and artificial intelligence in sales management
Izazovi integracije ESG principa i veštačke inteligencije u menadžmentu prodaje
Abstract
Sales management is at a crossroads, facing a dual pressure: the demand for digital efficiency and the imperative of corporate responsibility. This paper explores the complex transition from traditional sales models to digital controlling, analyzing how the principles of sustainability (Environmental, Social, and Governance – ESG) and artificial intelligence (AI) are reshaping this fundamental business function. The work does not merely describe the benefits; it critically examines the inherent tensions and risks of this integration. At the core of this analysis lies the concept of double materiality as a framework that forces sales strategies toward fundamental transparency, while AI is seen as a powerful, yet ethically controversial, tool for achieving these goals. Through this analysis, the paper aims to offer a nuanced view of the new competencies and strategic directions required for success in an era in which profitability must be reconciled with responsibility.
Apstrakt
Prodajni menadžment se nalazi na prekretnici, suočen sa dvostrukim pritiskom: zahtevom za digitalnom efikasnošću i imperativom korporativne odgovornosti. Ovaj rad istražuje kompleksnu tranziciju od tradicionalnih prodajnih modela ka digitalnom kontrolingu, analizirajući kako principi održivosti (eng. Environmental, Social and Governance – ESG) i veštačka inteligencija (eng. artificial intelligence – AI) preoblikuju ovu fundamentalnu poslovnu funkciju. Rad se ne zadržava na pukom opisu benefita, već kritički preispituje inherentne tenzije i rizike ove integracije. U srži ove analize leži koncept dvostruke materijalnosti kao okvira koji prodajne strategije primorava na suštinsku transparentnost, dok se AI posmatra kao moćan, ali i etički sporan alat za postizanje tih ciljeva. Kroz analizu, rad teži da ponudi nijansiran pogled na nove kompetencije i strateške pravce neophodne za uspeh u eri u kojoj se profitabilnost mora pomiriti sa odgovornošću.
References
- Aleksić, V., Mandić, M., & Ivanović, M. (2025). Aligning the operationalization of digital competences with perceived AI literacy: The case of HE students in IT engineering and teacher education. Education Sciences, 15(12), 1582. https://doi.org/10.3390/educsci15121582
- Ambipak. (2024). Conference: Sales and Sales Controlling – How the ESG Concept Influences Sales Results. Retrieved from: https://www.ambipak.rs/u-fokusu/dogadjaji/konferencija-prodaja-i-prodajni-kontroling-kako-esg-koncept-utice-na-prodajne-rezultate/
- An, M., Lin, J., & Luo, X. (2024). The impact of human AI skills on organisational innovation: The moderating role of digital organisational culture. Journal of Business Research, 182, 114786. https://doi.org/10.1016/j.jbusres.2024.114786
- Bhatia, S., Mittal, V., & Sabharwal, S. (2024). Building Trust and Transparency in AI: A Review of Explainable AI and its Ethical Implications. 2024 International Conference on Emerging Technologies and Innovation for Sustainability (EmergIN), 650-655. https://doi.org/10.1109/emergin63207.2024.10961081
- Blagojević, S., & Kecman, A. (2025). Impact of digital transformation on the efficiency of business communication in hybrid work environments. Economics, Entrepreneurship and Management Research, 4(1), 24–30. https://doi.org/10.62907/eemr250401024b
- European Union. (2022). Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance). Official Journal of the European Union, L 322, 15-80.
- Huang, M. H., & Rust, R. T. (2021). A strategic framework for artificial intelligence in marketing. Journal of the Academy of Marketing Science, 49(1), 30-50. https://doi.org/10.1007/s11747-020-00749-9
- IFRS Foundation. (2023). IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. Retrieved from: https://www.ifrs.org/issued-standards/ifrs-sustainability-standards-navigator/ifrs-s1-general-requirements/
- IKEA. (2021). Using AI for smarter demand forecasting. Retrieved from: https://www.ikea.com/global/en/stories/design/using-artificial-intelligence-for-smarter-demand-forecasting-210527/
- Ingka Group. (2024). Ingka Group Annual Summary and Sustainability Report FY24. Retrieved from: https://www.ingka.com/static/ingkagroup_ annualsummaryandsustainabilityreport_fy24.pdf
- Kovačević, M., Dagen, T., & Rajter, M. (2025). Leading AI-driven student engagement: The role of digital leadership in higher education. Education Sciences, 15(6), 775. https://doi.org/10.3390/educsci15060775
- Kropp, E., & Totzek, D. (2020). How institutional pressures and systems characteristics shape customer acceptance of smart product-service systems. Industrial Marketing Management, 91, 468-
- https://doi.org/10.1016/j.indmarman.2020.10.008
- Lazarević, B., and Davidović, V. (2025). Traditional vs. contemporary models of business management. Retrieved from: https://ekonomski.net/tradicionalni-vs-savremeni-modeli-upravljanja-biznisom.html
- Li, Y. (2023). Investigate the Impact of Supply Chain Sustainability Transformation on Enterprises: Case Study of IKEA. Advances in Economics, Management and Political Sciences, 65, 195-200. https://doi.org/10.54254/2754-1169/65/20231631
- Luo, X., & Bhattacharya, C. B. (2006). Corporate social responsibility, customer satisfaction, and market value. Journal of Marketing, 70(4), 1-18. https://doi.org/10.1509/jmkg.70.4.001
- Marinković, V., Lazarević, J., & Šapić, S. (2024). The role of national culture and lifestyle in shaping consumer behaviour. Marketing, 55(4), 245-257. https://doi.org/10.5937/mkng2404245M
- Mehta, R., Dubinsky, A. J., & Anderson, R. E. (2002). Marketing channel management and the sales manager. Industrial Marketing Management, 31(5), 429-439. https://doi.org/10.1016/S0019-8501(01)00159-6
- Nilkant, D., Kumar, S. H., Kiran, P., & Ghosal, S. (2025). Transforming Retail: The Future of Sustainable Consumer Shopping Habits and Business Practices. In T. Tarnanidis, E. Papachristou, M. Karypidis, & V. K. Manda (Eds.), Sustainable Practices in the Fashion and Retail Industry (pp. 1-32). Hershey, PA: IGI Global. https://doi.org/10.4018/979-8-3693-9959-0. ch001
- Patagonia. (2024a). Environmental Impact. Retrieved from: https://www.patagonia.com/environmental-responsibility-materials/
- Patagonia. (2024b). Our Environmental Impact Programmes. Retrieved from: https://www.patagonia.com/our-responsibility-programs.html
- Patagonia. (2024c). Social Responsibility. Retrieved from: https://www.patagonia.com/social-responsibility/
- Rauf, F., Wanqiu, W., Naveed, K., Qadri, S. U., & Ali, M. S. E. (2024). How ESG reporting is affected by sustainable finance and green innovation: moderating role of sales growth. Environmental Science and Pollution Research, 31(5), 7246-7263. https://doi.org/10.1007/s11356-023-31479-4
- Rust, R. T., & Huang, M. H. (2014). The service revolution and the transformation of marketing science. Marketing Science, 33(2), 206-221. https://doi.org/10.1287/mksc.2013.0836
- Sadchenko, E., Gayvoronska, І., & Shmagina, V. (2025). Integration of ESG principles into production: opportunities for sustainable development, circular economy and marketing. Sustainable Development of the Economy, (1(52), 262-268. https://doi.org/10.32782/2308-1988/2025-52-36
- Schäffer, U., & Weber, J. (2019). Digitalization will radically change controlling as we know it. In U. Schäffer (ed.), Behavioral Controlling: Anniversary Volume in Honor of Jürgen Weber (pp.159-168). Wiesbaden: Springer Gabler. https://doi.org/10.1007/978-3-658-25983-9_10
- Serhane, S. (2025). The Multifaceted Nature of Corporate Social Responsibility: Exploring the Economic, Legal, Ethical, and Philanthropic Dimensions. Business Ethics and Leadership, 9(1), 230-239. http://doi.org/10.61093/bel.9(1).230-239.2025
- Sesar, V., Martinčević, I., and Jajalo, A. (2023). Controlling 4.0 in the era of new technologies. Zbornik Veleučilišta u Rijeci, 11(1), 173-191. https://doi.org/10.31784/zvr.11.1.10
- Sulaj, K., & Pfoertsch, W. (2024). Introducing 5es marketing-mix: A new framework for effective marketing in the digital age. Academy of Strategic Management Journal, 23(2), 1-15.
- Vićentijević, K. (2024). The role of green controlling in the creation of ESG reports. In: Z. Agić (Ed.), Proceedings of the Scientific Conference „Accounting and Auditing in Theory and Practice” (pp. 67-76). Banja Luka: Banja Luka College. DOI: 10.7251/ZRRTP2401067V
- Vinšalek Stipić, V. and Pavlović, Lj. (2023). The Importance of the Controlling Function for Strategic Planning Needs in a Digitalised Environment. In: V. Ružić (Ed.), Proceedings of the 3rd International Scientific and Professional Conference „The Legacy of Nikola Tesla – Integration of Digital Solutions” (pp. 129-140). Gospić: Nikola Tesla University of Gospić.
- Vitezić, N., & Vitezić, V. (2015). A conceptual model of linkage between innovation management and controlling in the sustainable environment. Journal of Applied Business Research, 31(1), 175-184. https://doi.org/10.19030/jabr.v31i1.8999
- Vlačić, B., Corbo, L., Silva, S., & Dabić, M. (2021). The evolving role of artificial intelligence in marketing: A review and research agenda. Journal of Business Research, 128, 187-203. https://doi.org/10.1016/j.jbusres.2021.01.055
- Wedel, M., & Kannan, P. K. (2016). Marketing analytics for data-rich environments. Journal of marketing, 80(6), 97-121. https://doi.org/10.1509/jm.15.0413
- Zoltners, A. A., Sinha, P., & Lorimer, S. E. (2008). Sales force effectiveness: a framework for researchers and practitioners. Journal of Personal Selling & Sales Management, 28(2), 115-131. https://doi.org/10.2753/PSS0885-3134280201
