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Digital Transformation and Corporate Sustainability Accounting

In: The Palgrave Handbook of Corporate Sustainability in the Digital Era

Author

Listed:
  • Miguel A. Gil

    (Tecnológico de Monterrey)

  • Miguel A. Montoya

    (Tecnológico de Monterrey)

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.

Suggested Citation

  • Miguel A. Gil & Miguel A. Montoya, 2021. "Digital Transformation and Corporate Sustainability Accounting," Springer Books, in: Seung Ho Park & Maria Alejandra Gonzalez-Perez & Dinorá Eliete Floriani (ed.), The Palgrave Handbook of Corporate Sustainability in the Digital Era, edition 1, chapter 0, pages 651-669, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-42412-1_33
    DOI: 10.1007/978-3-030-42412-1_33
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