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E-raamat: Digital Transformation of Sustainability Reporting: How Digital Technologies are Reshaping Sustainability Accounting, Data, and Disclosure

, , (University of South Australia, Australia),
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Digital Transformation of Sustainability Reporting: How Digital Technologies are Reshaping Sustainability Accounting, Data, and DisclosureSuurem pilt
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This book unpacks how emerging and established digital technologies (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.



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. The 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 practices
  • Policy makers and regulators navigating the digitalisation of corporate transparency and compliance
  • Technology providers aiming to align product innovation with the fast-evolving needs of sustainability reporting
  • Educators and students in accounting, finance, sustainability, and data science fields preparing for the future of sustainability-driven business
  • Researchers exploring the intersection of digital innovation, regulatory change, and reporting of sustainability risks, performance and impacts

Arvustused

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 Tech

A 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 datas full potential, offering clear insights and actionable guidance.

Peter Paul van de Wijs, Chief Policy Officer, GRI 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 Tech

A 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 datas full potential, offering clear insights and actionable guidance.

Peter Paul van de Wijs, Chief Policy Officer, GRI

This is an essential book for researchers, students, and policymakers, containing up-to-date material on the Digital Transformation of Sustainability Reporting. Google has just announced that it produced its Global Sustainability Reports using AI. This book, "The Digital Transformation of Sustainability Reporting: How Digital Technologies are Reshaping Sustainability Accounting, Data, and Disclosure," testifies to the richness of the scholars and their analytical and writing skills.

- Emeritus Professor James Guthrie, AM Macquarie University.

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
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.
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