The Role of Digital Technologies in Sustainability Accounting and Reporting

Dear Colleagues,

With companies' rapidly increasing commitment to sustainable activities worldwide, sustainability accounting now fulfills essential roles in corporate disclosures. However, these disclosures' voluntary and non-financial nature creates unique specific performance measurement concerns and related reporting issues, making sustainability accounting distinct from traditional financial reporting. The increasing expansion of digital technologies (such as artificial intelligence, blockchain, the internet of things, big data, and cloud computing) has significantly changed most economic activities and professions. As a result of the technological revolution 4.0, organizational structures and business models have changed. Consequently, sustainability accounting has also faced threats, challenges, and opportunities. As a result of the evolution of data collection and processing technologies, sustainability accounting activities have become increasingly complex, encompassing increasing volumes of data. Starting from the two significant trends in the modern global society (digital transformation and sustainability), we noted the need for scientific papers that clarify issues in this rapidly growing field of accounting, which can help to improve the understanding of the relevance and reliability of information from the field of sustainability, based on digital technologies innovations. While the scope for papers is broad, contributors might consider addressing one or more of the following issues:

• The use of digital technologies in enhancing sustainability accounting;
• Sustainable business through digital transformation;
• Relationships between sustainability accounting and organizational reporting;
• Integrating digital technologies in sustainability reporting;
• Increasing the transparency and security of sustainability accounting information through digital transformation;
• Measuring non-financial performance by using digital technologies.

Dr. Anca Antoaneta Vărzaru
Prof. Dr. Claudiu George Bocean
Dr. Madalina Giorgiana Mangra
Dr. Dalia Simion
Guest Editors

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