Digitalization and Accountability: Pros and Cons of Sustainability Reporting with Digital Technologies

Chiara Xhindole and Lara Tarquinio

MANAGEMENT CONTROL, 2026, vol. 2026/1, issue 1, 117-142

Abstract: Nowadays, digitalization is significantly impacting various sectors, including sustainability accounting and reporting. Several studies have highlighted the benefits of using digital technologies for sustainability reporting purposes, such as artificial intelligence, blockchain technology, cloud computing, and the Internet of Things (IoT). Furthermore, the Corporate Sustainability Reporting Directive (CSRD) underlines the need for companies to use the European Single Electronic Format (ESEF) for their reports to ensure that sustainability information is digitally accessible. While the integration of digitalization and accounting presents numerous benefits, it also comes with certain risks. Therefore, this study conducts a single case study under the lens of the Technology Acceptance Model (TAM), evaluating the pros and cons of using digital technologies for sustainability reporting. An action research approach has been adopted, integrated with questionnaires and interviews with software users and developers. The findings show that using software for sustainability reporting provides several advantages, including legal compliance, enhanced transparency and accountability, and improved data accuracy. However, the risk of standardized and non-customizable reports has to be considered, along with the potential greenwashing. This study contributes to the literature on digital tools in sustainability reporting and offers insights for policymakers seeking to promote investment in software solutions that can effectively support companies in their reporting processes.

Date: 2026
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