Artículo

Regulation of Sustainability Reporting Requirements—Digitalisation Path

Resumen

In this paper, we identify the synergic link between the organisational elements sustainability and digitalisation by implementing digital sustainability reporting (DSR) in the context of the Corporate Sustainability Reporting Directive (CSRD). Founded on bibliometric analyses and a literature-based scientific discussion, this conceptual paper provides modern definitions of sustainability, digitalisation, and digitainability. Additionally, based on analyses of the CSRD regulatory framework, a definition of DSR is suggested. Our findings align with those of other scholars who highlight the crucial role of digitainability in successfully executing organisational changes. Furthermore, the CSRD’s role in providing a digital framework for sustainability reporting (SR) and shaping organisational digitainability is outlined. This study uncovers a novel collection of emerging digitainability concepts compliant with the DSR requirements under which organisations can pursue organisational transformation. This paper also provides DSR-related recommendations to top management for adopting organisational systems to comply with CSRD reporting requirements.
Autores
Lopez-Sanchez, J; Landazabal, NS; Valencia-Arias, A
Título
Trends in studies on the use and adoption ofICT in higher education institutions: a bibliometric analysis
Afiliaciones
Año
2022
DOI
10.35575/rvucn.n67a6
Tipo de acceso abierto
gold
Referencia
WOS:000869513300006
Artículo obtenido de:
WOS
Fuente
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