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Digital transformation voluntary disclosure: Insights from leading European companies

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  • Borrero-Domínguez, Cinta
  • Cortijo-Gallego, Virginia
  • Escobar-Rodríguez, Tomás

Abstract

The first goal of this paper is to propose guidelines for digital transformation (DT) voluntary disclosure, using as a starting point the DT voluntary disclosure practices followed by leading European companies. As a second goal, we analyse the factors that may be influencing the DT reporting practices adopted by these companies.

Suggested Citation

  • Borrero-Domínguez, Cinta & Cortijo-Gallego, Virginia & Escobar-Rodríguez, Tomás, 2024. "Digital transformation voluntary disclosure: Insights from leading European companies," International Journal of Accounting Information Systems, Elsevier, vol. 55(C).
    • Handle: RePEc:eee:ijoais:v:55:y:2024:i:c:s1467089524000447
    DOI: 10.1016/j.accinf.2024.100711
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