The digitalization of sustainability reporting processes: A conceptual framework

被引：3

作者：

Pizzi, Simone ^{[1
]}

Mastroleo, Giovanni ^{[1
]}

Venturelli, Andrea ^{[1
]}

Caputo, Fabio ^{[1
]}

机构：

[1] Univ Salento, Dipartimento Sci Econ, Lecce, Italy

来源：

BUSINESS STRATEGY AND THE ENVIRONMENT | 2024年 / 33卷 / 02期

关键词：

contingency theory; CSRD; fuzzy expert system (FES); sustainability reporting; technological innovation; TECHNOLOGY;

D O I：

10.1002/bse.3544

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：1040 / 1050

页数：11

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