Digital Transformation of Sustainability Reporting

How Digital Technologies are Reshaping Sustainability Accounting, Data, and Disclosure

AvSubhash Abhayawansa,Carol Adams

Inbunden, Engelska, 2025

Del i serien Routledge Studies in Accounting

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Beskrivning

As global sustainability expectations intensify, digital technologies (DTs) are becoming essential tools for efficiently and effectively managing, measuring, and communicating sustainability performance and impact. This book unpacks how emerging and established DTs, from artificial intelligence and blockchain to cloud platforms and the Internet of Things, can transform sustainability reporting and data management, enhance decision‑making, and improve accountability across value chains.Drawing on insights from extensive interviews and cross‑sectional surveys of sustainability, accounting, auditing, data science and technology professionals, this book delivers a practical and evidence‑based roadmap of how DTs are being leveraged and could be better leveraged in internal and external sustainability reporting‑related activities. It explores how DTs can enhance the efficiency and effectiveness of collecting, analysing, and assuring sustainability‑related data, while also supporting scenario planning, target setting, and improving the accessibility and usability of disclosures for stakeholders. This book further examines the key drivers, opportunities, and challenges shaping the use of DTs in sustainability reporting and offers a valuable reference for practitioners and finance professionals through a concise mapping of relevant digital tools and platforms. It also explores the evolving roles and competencies required of accounting and finance professionals to effectively contribute to sustainability reporting and lead technology‑enabled sustainability performance.This is a must‑read for:Sustainability managers and leaders seeking more efficient, credible, and future‑ready sustainability reporting practicesPolicymakers and regulators navigating the digitalisation of corporate transparency and complianceTechnology providers aiming to align product innovation with the fast‑evolving needs of sustainability reportingEducators and students in accounting, finance, sustainability, and data science fields preparing for the future of sustainability‑driven businessResearchers exploring the intersection of digital innovation, regulatory change, and reporting of sustainability risks, performance, and impacts

Produktinformation

Utgivningsdatum:2025-09-18
Mått:156 x 234 x 17 mm
Vikt:460 g
Format:Inbunden
Språk:Engelska
Serie:Routledge Studies in Accounting
Antal sidor:140
Förlag:Taylor & Francis Ltd
ISBN:9781032637891

Utforska kategorier

Redovisning inom Ekonomi och Ledarskap
Entreprenörskap inom Ekonomi och Ledarskap
Artificiell intelligens inom Data och IT

Mer om författaren

Subhash Abhayawansa is Professor of Accounting at Swinburne University of Technology, Hawthorn, Australia.Carol Adams is Emeritus Professor of Accounting at Durham University, UK, and Chair of the Global Sustainability Standards Board, GRI.Richard Busulwa is Senior Lecturer in Accounting at Swinburne University of Technology, Hawthorn, Australia, and Co-Founder of Digitalkeys.io.Mark Shying is Industry Fellow at Swinburne University of Technology, Hawthorn, Australia.

Recensioner i media

This book is a compelling roadmap for digital transformation in sustainability reporting. As an accountant experienced in leading finance and technology teams, I found its practical strategies invaluable for bridging the digital skills gap and transforming corporate accountability. I wholeheartedly endorse its vision for catalysing meaningful change in the field.- Prabash Galagedera, General Manager of a large Australian Listed company and founder of startups Kora AI and Clinic TechA must-read for professionals aiming to go beyond compliance and enhance sustainability performance through quality data. Combining deep academic and practical expertise, the authors show how digital technologies can unlock sustainability data’s full potential, offering clear insights and actionable guidance.– Peter Paul van de Wijs, Chief Policy Officer, GRI

Innehållsförteckning

1. Introduction 2. Sustainability Reporting: Origins, Progress to Date, Current and Emerging Challenges 3. Sustainability Disclosure Digital Taxonomies 4. The Digital Disruption and Digital Transformation of Sustainability Reporting 5. Current and Emerging Uses of Digital Technologies in Sustainability Reporting 6. Overcoming Barriers to Digital Technology Adoption for Measurement and Reporting Sustainability Performance and Impacts 7. Harnessing Digital Technologies for Sustainability: Benefits and Drivers of Adoption 8. Digital Technology Advancements and the Future of Sustainability Reporting 9. Bridging Finance, Sustainability, and Digital Transformation: The Evolving Role of Finance Professionals Appendix 1: Details of the interviewees Appendix 2: Survey Instrument Appendix 3: Sustainability reporting specific DT products currently on the market and some of the key DTs incorporated into each product Appendix 4: Generic DT products (i.e. not purpose built for sustainability reporting) cited as being used in sustainability reporting activities Subject Index