Citation

Zainuddin, Siti Afiqah and Jamaluddin, Hasmida and Hashim, Hazlaili and Makmor, Nurkhalida and Talha, Mohammad and Yeo, Sook Fern and Baharudin, Dayana Mastura and Nan, Yang Ya (2026) The Impact of Digital Transformation on Sustainability Reporting in the Corporate Sector. In: Intelligent Governance in the Big Data Era. Springer Science and Business Media Deutschland GmbH, pp. 371-381. ISBN 978-3-032-14697-7, 978-3-032-14698-4

Text The Impact of Digital Transformation on Sustainability Reporting in the Corporate Sector _ Springer Nature Link.pdf - Published Version Restricted to Repository staff only Download (820kB)

Abstract

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.

Item Type:	Book Section
Uncontrolled Keywords:	Corporate disclosure, digital transformation,
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business > HF5387-5387.5 Business ethics
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Rosnani Abd Wahab
Date Deposited:	05 Jun 2026 04:30
Last Modified:	08 Jun 2026 09:15
URII:	http://shdl.mmu.edu.my/id/eprint/16013

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