Regulation of Sustainability Reporting Requirements—Digitalisation Path

Jekaterina Novicka and Tatjana Volkova ()
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Jekaterina Novicka: Department of Economics and Finance, BA School of Business and Finance, LV-1013 Riga, Latvia
Tatjana Volkova: Department of Economics and Finance, BA School of Business and Finance, LV-1013 Riga, Latvia

Sustainability, 2024, vol. 17, issue 1, 1-19

Abstract: In this paper, we identify the synergic link between the organisational elements sustainability and digitalisation by implementing digital sustainability reporting (DSR) in the context of the Corporate Sustainability Reporting Directive (CSRD). Founded on bibliometric analyses and a literature-based scientific discussion, this conceptual paper provides modern definitions of sustainability, digitalisation, and digitainability. Additionally, based on analyses of the CSRD regulatory framework, a definition of DSR is suggested. Our findings align with those of other scholars who highlight the crucial role of digitainability in successfully executing organisational changes. Furthermore, the CSRD’s role in providing a digital framework for sustainability reporting (SR) and shaping organisational digitainability is outlined. This study uncovers a novel collection of emerging digitainability concepts compliant with the DSR requirements under which organisations can pursue organisational transformation. This paper also provides DSR-related recommendations to top management for adopting organisational systems to comply with CSRD reporting requirements.

Keywords: digitalisation; sustainability; digitainability; sustainability reporting; iXBRL (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2024
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