Deepa Rao: Sustainability, AI & Governance - a converging future
In the world of corporate sustainability, there are "dreamers" and there are "doers." But as the landscape shifts from voluntary reporting to strict regulatory compliance, a third group has emerged: the Assurers.
I recently sat down with Deepa Rao, a Chartered Accountant and internal auditor who found herself at the forefront of the sustainability revolution before it even had a formal name. Today, we explore how her background in risk and audit is shaping the future of "must-have" sustainability.
From SOX to Sustainability
Deepa’s journey into the green sector wasn't born in a biology lab, but in the world of finance and internal audit. Her brain is wired for Sarbanes-Oxley (SOX), the rigorous set of standards that ensure financial data is accurate and free of fraud.
"A few years back, when my company started its sustainability report, I was the one saying, 'We need SOX-like controls for this reporting,'" Deepa recalls. "That’s when I was called to the other side of the table to build what that program looked like."
Deepa became one of the industry's first ESG Controllers, a role that bridges the gap between environmental passion and financial precision.
The Shift: From "Good to Have" to "Must Have"
The "Sustainability Bubble" of the early 2020s was often characterised by glossy brochures and vague promises. But in 2026, the conversation has fundamentally changed.
"If you want to be in the race with your peers or stay competitive, you cannot ignore sustainability," Deepa explains. "The regulators have arrived. Every jurisdiction now has a list of 'ten things' you must comply with, especially regarding climate action, if you want to do business there."
The Converging Triple Threat: Sustainability, AI, and Governance
Deepa’s current role is a rare blend of three massive pillars. While many organisations keep these in separate silos, Deepa sees them as a single, converging force:
- Sustainability: The What -the long-term viability of the business and the planet.
- AI: The How - the tool used to automate data, predict risks, and scale initiatives.
- Governance: The Should We? - the framework that ensures the data is accurate, auditable, and ethical.
"Sustainability teams today are drowning in data," Deepa says. "AI can make sense of that complexity, but without governance, you end up with a 'black box' output that no one can explain or trust. Governance is what allows AI to be used for credible sustainability work."
In Part 2, we’ll dive into the "Deep Irony" of AI; how a tool designed to save the planet might actually be putting a strain on it, and how to spot the rise of AI-washing.





