The Digitalization of Corporate Sustainability Reporting: Opportunities and Challenges
摘要
In a context where more and more companies recognize the need to develop sustainability reports, the digital transformation of processes is becoming increasingly important. To understand the most recent developments in the area, this study presents a literature review on the digitalization of corporate sustainability reporting, including a reflection on the corresponding opportunities and challenges. Topics discussed include the importance of certain technologies, such as big data, blockchain and artificial intelligence, to improve the optimization and quality of sustainability data assessment. However, the successful implementation of these technologies also depends on the company’s strategic alignment and resource management.