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Digital Transformation and Corporate Sustainability Accounting
Tecnológico de Monterrey, Monterrey, Mexico.ORCID-id: 0000-0001-7824-6367
2021 (engelsk)Inngår i: The Palgrave Handbook of Corporate Sustainability in the Digital Era / [ed] S. H. Park, M. A. Gonzalez-Perez & Di. E. Floriani, Cham: Palgrave Macmillan, 2021, s. 651-669Kapittel i bok, del av antologi (Fagfellevurdert)
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Abstract [en]

This chapter seeks to understand how digital transformation (DT) affects corporate sustainability accounting (CSA). Nowadays, CSA is very topical due to policy regulations and its impact on financial performance. However, current accounting systems have fallen short in providing timely and accurate data to inform stakeholders on corporate sustainability (CS) efforts. DT provides a technological improvement in accounting that fosters the production of relevant and timely information regarding CS. This chapter explores DT and its effect on CSA in the forest exploitation industry. A case study of the industry is developed using a CS system framework. The findings of this study contribute to the understanding of DT and CS endeavors. Furthermore, practitioners and policymakers can learn from the case study presented in this chapter.

sted, utgiver, år, opplag, sider
Cham: Palgrave Macmillan, 2021. s. 651-669
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URN: urn:nbn:se:hj:diva-55485DOI: 10.1007/978-3-030-42412-1_33ISBN: 978-3-030-42411-4 (tryckt)ISBN: 978-3-030-42414-5 (tryckt)ISBN: 978-3-030-42412-1 (digital)OAI: oai:DiVA.org:hj-55485DiVA, id: diva2:1625875
Tilgjengelig fra: 2022-01-10 Laget: 2022-01-10 Sist oppdatert: 2022-01-10bibliografisk kontrollert

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Totalt: 93 treff
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