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Digitalization As A Driver Of Sustainability: New Perspectives On Esg Reporting

Author

Listed:
  • Elisabeta Andreea BUDACIA

    (Romanian-American University, Romania)

  • Lucian Constantin Gabriel BUDACIA

    (Romanian-American University, Romania)

  • Marian Florin BUSUIOC

    (Romanian-American University, Romania)

Abstract

Sustainability is an essential concept that promotes a future in which the balance between the environment, the economy and society is maintained to ensure a better and fairer life for all. We must consider at least three essential aspects that support the importance of sustainability: environmental protection, economic benefits and social equity. Sustainability reporting is today an essential tool through which organizations communicate their economic, social and environmental performance, providing transparency and accountability to all stakeholders. Digitalization and the use of artificial intelligence are profoundly transforming the way companies collect, process and report sustainability-related information. These technologies not only streamline reporting processes, but also contribute to increasing the transparency, accuracy and comparability of non-financial data. As regulations become more uniform at the European level, the emergence of integrated digital platforms is expected to connect companies' ESG data with the systems of tax and financial authorities.

Suggested Citation

  • Elisabeta Andreea BUDACIA & Lucian Constantin Gabriel BUDACIA & Marian Florin BUSUIOC, 2025. "Digitalization As A Driver Of Sustainability: New Perspectives On Esg Reporting," Journal of Information Systems & Operations Management, Romanian-American University, vol. 19(2), pages 79-93, December.
    • Handle: RePEc:rau:jisomg:v:19:y:2025:i:2:p:79-93
    as

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    File URL: http://www.rebe.rau.ro/RePEc/rau/jisomg/WI25/JISOM-WI25-A05.pdf
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    References listed on IDEAS

    as
    1. Triantafyllos Papafloratos & Tania Pantazi, 2025. "A Systematic Review of the Effects of Mandatory Corporate Sustainability Reporting," Sustainability, MDPI, vol. 17(12), pages 1-20, June.
    2. Elena Rivo-López & Mónica Villanueva-Villar & Carmen Pardo-López & Mónica Cortés-García, 2025. "Environmental sustainability reporting: a systematic and bibliometric review of two decades of research," Future Business Journal, Springer, vol. 11(1), pages 1-15, December.
    3. José Luis Vázquez-Burguete & Oscar Licandro & Luis Camilo Ortigueira-Sánchez & Patricia Correa, 2024. "Do Enterprises That Publish Sustainability Reports Have a Better Developed Environmental Responsibility and Are They More Transparent?," Sustainability, MDPI, vol. 16(14), pages 1-21, July.
    Full references (including those not matched with items on IDEAS)

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