Digital technologies and sustainability accounting, reporting and assurance: Framework and research opportunities

Author Identifier

Rashid Zaman: https://orcid.org/0000-0003-3111-9437

Document Type

Journal Article

Publication Title

Meditari Accountancy Research

Volume

33

Issue

2

First Page

417

Last Page

441

Publisher

Emerald

School

School of Business and Law

Publication Unique Identifier

10.1108/MEDAR-01-2025-2796

Funders

United Arab Emirates University 2023 Research Grant (12B039)

Comments

Lodhia, S., Farooq, M. B., Sharma, U., & Zaman, R. (2025). Digital technologies and sustainability accounting, reporting and assurance: Framework and research opportunities. Meditari Accountancy Research, 33(2), 417-441. https://doi.org/10.1108/MEDAR-01-2025-2796

Abstract

Purpose: The purpose of this special issue (SI) lead paper is to examine the role of digital technologies in sustainability accounting, reporting and assurance; review the articles in this SI; and identify future research directions. Design/methodology/approach: This paper draws on academic literature to explore the role of digital technologies in sustainability accounting, reporting and assurance. Findings: Digital technologies can assist in setting disclosure scope and objectives (e-taxonomies); undertaking materiality assessments (digital communication, artificial intelligence and big data analytics); collecting and analysing data (Internet of Things and radio frequency identification); potentially revolutionizing sustainability assurance practices; and disseminating disclosures (interactive reports). Papers in this SI examine a range of digital technologies and issues. Future research can examine the impact of Industry 4.0, barriers to adoption (and overcoming these), use of alternative theories and methodologies, critical examination of the benefits of digitalization and impact of digital technologies on the sustainability reporting and sustainability assurance processes. Research limitations/implications: This paper seeks to set the agenda for contemporary and future research on sustainability accounting, reporting and assurance and digital technologies. Practical implications: The findings from this study have implications for regulators, standard setters and practitioners (including sustainability reporting managers and sustainability assurance providers), highlighting the impact of digital technologies on sustainability accounting, reporting and assurance. Social implications: Sustainability accounting, reporting and assurance concepts, techniques and practices play a key role in promoting transparency and organizational accountability to stakeholders on sustainability. Understanding how digital technologies can be leveraged to enhance sustainability accounting, reporting and assurance offers benefits to stakeholders and society. Originality/value: This research offers a holistic view of the entire spectrum of sustainability accounting, reporting and assurance concepts, technologies and practices and the potential role digital technologies can play in them. It also offers insights for future research in a contemporary area.

DOI

10.1108/MEDAR-01-2025-2796

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