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Digital Transformation and Corporate Sustainability Accounting

Miguel A. Gil () and Miguel A. Montoya ()
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Miguel A. Gil: Tecnológico de Monterrey
Miguel A. Montoya: Tecnológico de Monterrey

Chapter Chapter 33 in The Palgrave Handbook of Corporate Sustainability in the Digital Era, 2021, pp 651-669 from Springer

Abstract: Abstract This chapter seeks to understand how digital transformation (DT) affects corporate sustainability accounting (CSA). Nowadays, CSA is very topical due to policy regulations and its impact on financial performance. However, current accounting systems have fallen short in providing timely and accurate data to inform stakeholders on corporate sustainability (CS) efforts. DT provides a technological improvement in accounting that fosters the production of relevant and timely information regarding CS. This chapter explores DT and its effect on CSA in the forest exploitation industry. A case study of the industry is developed using a CS system framework. The findings of this study contribute to the understanding of DT and CS endeavors. Furthermore, practitioners and policymakers can learn from the case study presented in this chapter.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-030-42412-1_33

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DOI: 10.1007/978-3-030-42412-1_33

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