The purpose of this paper is to develop a conceptual framework to explain the effectiveness of Artificial Intelligence (AI) systems in improving the quality of sustainability reports in light of GRI-G4.The analytical descriptive approach has been used to analyze and study literature reviews related to Artificial Intelligence (AI) systems and its role in improving sustainability reports quality. It has argued that adapting new Artificial Intelligence (AI) systems can improve sustainability reports quality, but through this paper, appears risks related to applying it. The paper reached to some conclusions, the most important of which is expanding the development of the necessary infrastructure to expand the application of artificial intelligence systems, in a way that contributes to achieving the goals of sustainability in light of Egypt's Vision 2030, and Holding specialized seminars and workshops to introduce AI techniques and their components and how to use and benefit from them for the purpose of increasing awareness of practitioners of the accounting and auditing profession