The digitalization of sustainability reporting processes: A conceptual framework

Simone Pizzi, Giovanni Mastroleo, Andrea Venturelli and Fabio Caputo

Business Strategy and the Environment, 2024, vol. 33, issue 2, 1040-1050

Abstract: Building on the contingency theory, the paper aims to shed light on the contribution provided by technological innovation on sustainability reporting quality. A fuzzy expert system (FES) was developed to evaluate the cumulative effects related to the adoption of digital devices in sustainability reporting practices. The analysis underlined the enabling role covered by Sustainable Enterprise Resources Planning (S‐ERP) systems on sustainability reporting processes. In detail, we found that the disclosure of environmental information using technological platforms can lead analysts to a more accurate evaluation.

Date: 2024
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