The digitalization of sustainability reporting processes: A conceptual framework
基于权变理论，研究了技术创新如何提升可持续发展报告质量，通过模糊专家系统评估数字化工具在报告实践中的累积效应，发现可持续企业资源规划系统能促进环境信息披露的准确性。
Abstract Building on the contingency theory, the paper aims to shed light on the contribution provided by technological innovation on sustainability reporting quality. A fuzzy expert system (FES) was developed to evaluate the cumulative effects related to the adoption of digital devices in sustainability reporting practices. The analysis underlined the enabling role covered by Sustainable Enterprise Resources Planning (S‐ERP) systems on sustainability reporting processes. In detail, we found that the disclosure of environmental information using technological platforms can lead analysts to a more accurate evaluation.