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)
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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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