How AI is Transforming African Industries in an ESG Logic
During the panel "How AI is Transforming African Industries in an ESG Logic," held on October 9, 2025, as part of the third edition of the African ESG Summit, Mourad Ben Mahmoud set the terms of the debate with disarming frankness: Artificial Intelligence is a formidable tool, certainly, but it will never replace human decision-making and commitment. This clarification is both necessary and beneficial in a context where technological fascination sometimes tends to obscure the essential.
The expert accountant and consultant in Business Performance & Sustainability reminded the assembly that Tunisian practices often remain confined to internal systems for automating data collection. However, on an international scale, AI demonstrates much broader capabilities. It enables the combination and synthesis of voluminous reports, the precise identification of potential impacts and risks, the definition of a coherent ESG framework, and the generation of reports that conform to multiple standards simultaneously. These technological performances are undoubtedly impressive.
However, Mourad Ben Mahmoud sought to dispel any excessive illusions. While AI excels in processing preparatory and repetitive tasks, it quickly reaches its limits when it comes to defining truly adapted actions for a company or translating a concrete commitment. The red line is clearly drawn: AI can certainly help achieve objectives, but it is always humans who must decide, commit, revise objectives, and adjust actions in the face of a terrain that poses resistance. This capacity for adaptation and discernment remains the exclusive domain of human intelligence.
His recommendation to companies is pragmatic and realistic. Before delegating certain tasks to AI, it is essential to develop one's first ESG report based on in-depth knowledge of one's terrain. This initial step ensures that the company develops its own authentic and operationally anchored vision. AI then intervenes as a means of providing objectivity, particularly by synthesizing internal reports, external documents, and press articles to integrate a comprehensive evaluation of risks and impacts, both current and potential.
On the sensitive issue of competitiveness in the face of ESG requirements, Mourad Ben Mahmoud firmly swept away received ideas. Contrary to a still widespread perception, RSE or ESG commitment does not harm profitability. On the contrary, it ensures the resilience of the company in a context where risks and impacts continue to increase. His verdict is unequivocal: an ESG report that does not lead to concrete action turns into a mere facade, a meaningless communication exercise that serves no purpose.
True profitability, he insisted, occurs when the company fully acknowledges its risks and manages them through thoughtful and effective action strategies. He also recalled a crucial, often underestimated challenge: the ESG approach is not only necessary for accessing markets but also constitutes a mandatory passage for accessing investment. Investors now demand transparency and rigorous risk management to feel reassured, determine their level of engagement, and avoid any reputational risk that could tarnish their image.
Mourad Ben Mahmoud launched a vibrant call for collaboration and openness. He encouraged companies to turn to startups and universities to benefit from specialized expertise. The economic calculation, according to him, is clear: it is much more cost-effective to partner with actors specialized in niche themes, whether it be circular economy, decarbonization, or other specific areas, rather than financing costly internal projects whose effectiveness is not guaranteed. By adopting a global approach supported by recognized specialists, companies ensure the effectiveness of their actions, avoid operational blockages, and transform the ESG requirement into a true lever of sustainable profitability. The message is clear: tomorrow's competitiveness will be built with Artificial Intelligence, but always under human guidance.
