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Digitalization, Big Data Analytics, Corporate Sustainability, and Tax Behavior: An Integrated Literature Review

In: Proceedings of the International Conference on Policies, Processes and Practices for Transforming Underdeveloped Economies into Developed Economies (PPP-UD 2025)

Author

Listed:
  • Shweta Goel

    (JIMS, Rohini, Department of Management)

Abstract

This literature review examines how digitalization, which includes big data analytics (BDA), artificial intelligence (AI), blockchain, and e-invoicing, interacts with corporate sustainability practices and tax behavior. By bringing together evidence from various regions, it identifies key factors that affect environmental, social, and governance (ESG) outcomes as well as tax compliance. The findings show that adopting digital tools improves ESG performance, particularly in governance and social areas, while the impact on the environment is more complex. Digital tax tools, like mandatory e-invoicing and blockchain, boost compliance but depend on the quality of institutions and the culture of organizations. The review also suggests a framework that connects digital tools to firm performance through key factors like transparency and process improvement. It emphasizes governance aspects such as board diversity and measures against corruption. The review offers practical advice for corporate boards, policymakers, and regulators to help shape digital transformation strategies that balance compliance with sustainability goals. The originality of this work lies in integrating digitalization, corporate sustainability, and tax behavior into a single framework, pointing out gaps in research for future studies.

Suggested Citation

  • Shweta Goel, 2025. "Digitalization, Big Data Analytics, Corporate Sustainability, and Tax Behavior: An Integrated Literature Review," Advances in Economics, Business and Management Research, in: Anuradha Jain & Sachin Gupta (ed.), Proceedings of the International Conference on Policies, Processes and Practices for Transforming Underdeveloped Economies into Developed Economies (P, pages 369-375, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-894-3_26
    DOI: 10.2991/978-94-6463-894-3_26
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