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The digitalization of sustainability reporting processes: A conceptual framework

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  • Simone Pizzi
  • Giovanni Mastroleo
  • Andrea Venturelli
  • Fabio Caputo

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.

Suggested Citation

  • Simone Pizzi & Giovanni Mastroleo & Andrea Venturelli & Fabio Caputo, 2024. "The digitalization of sustainability reporting processes: A conceptual framework," Business Strategy and the Environment, Wiley Blackwell, vol. 33(2), pages 1040-1050, February.
    • Handle: RePEc:bla:bstrat:v:33:y:2024:i:2:p:1040-1050
    DOI: 10.1002/bse.3544
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    References listed on IDEAS

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