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The phenomenon of digital transformation provides opportunities to rethink how companies gather, analyze, and report sustainability-oriented data. Leveraging technologies such as big data analytics, artificial intelligence, cloud computing, and blockchain. Firms can produce more accurate, more timely, and more credible sustainability reporting. This conceptual paper takes the important step of advancing researchers’ understanding of the intersection of digital transformation and corporate sustainability reporting. Specifically, it introduces a focus on how the adoption of digital tools can positively influence the quality of Environmental, Social and Governance (ESG) disclosures. The analysis also presents some of the adoption barriers associated with digital transformation, including matters of data security, integration of systems, and the digital divide across firms. Utilizing current literature from 2019 to 2025, this paper provides a conceptual framework outlining the connection between digital capabilities, the quality of sustainability reporting, and stakeholder trust.

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The Impact of Digital Transformation on Sustainability Reporting in the Corporate Sector

  • 章节

  • 发表日期：

    2026年

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  • Siti Afiqah Zainuddin,
  • Hasmida Jamaluddin,
  • Hazlaili Hashim,
  • Nurkhalida Makmor,
  • Mohammad Talha,
  • Sook Fern Yeo,
  • Dayana Mastura Baharudin,
  • Yang Ya Nan

摘要

The phenomenon of digital transformation provides opportunities to rethink how companies gather, analyze, and report sustainability-oriented data. Leveraging technologies such as big data analytics, artificial intelligence, cloud computing, and blockchain. Firms can produce more accurate, more timely, and more credible sustainability reporting. This conceptual paper takes the important step of advancing researchers’ understanding of the intersection of digital transformation and corporate sustainability reporting. Specifically, it introduces a focus on how the adoption of digital tools can positively influence the quality of Environmental, Social and Governance (ESG) disclosures. The analysis also presents some of the adoption barriers associated with digital transformation, including matters of data security, integration of systems, and the digital divide across firms. Utilizing current literature from 2019 to 2025, this paper provides a conceptual framework outlining the connection between digital capabilities, the quality of sustainability reporting, and stakeholder trust.