Information Systems Driving Corporate Sustainability

A special issue of Systems (ISSN 2079-8954). This special issue belongs to the section "Artificial Intelligence and Digital Systems Engineering".

Deadline for manuscript submissions: 10 September 2025 | Viewed by 1347

Special Issue Editors


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CEOS.PP, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Porto, Portugal
Interests: financial accounting; corporate social responsibility reporting; sustainability reporting; accounting information systems; digital accounting
Special Issues, Collections and Topics in MDPI journals

E-Mail Website
Guest Editor
CEOS.PP, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Porto, Portugal
Interests: management accounting; corporate social responsibility reporting; business failure; accountability; digitalization in accounting
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

Sustainable development is the greatest challenge for the most developed societies today. The 2030 Agenda for Sustainable Development sets very clear targets for the achievement of each of the 17 Sustainable Development Goals (SDGs). This politically committed agenda has very concrete implications for the daily lives of organizations and individuals.

Many studies have highlighted the importance of information systems (ISs) in managing sustainability in organizations.

ISs not only supports operational efficiencies and compliance but also drives strategic decision-making, innovation, and stakeholder engagement. By leveraging ISs, organizations can enhance their sustainability performance, reduce their environmental footprint, and create long-term value for all stakeholders. This relationship is crucial as businesses navigate the complexities of sustainable development in a rapidly changing global landscape. Despite the growing research on the topic, the role of business information systems as facilitators of sustainable governance remains unclear.

This Special Issue aims to stimulate relevant, rigorous, and critical research in this area. For this Special Issue, we emphasize completed empirical studies that contribute to understanding how public and private organizations are using information systems to redefine their governance models to promote their transition to the Industry 5.0 era, i.e., to achieve their sustainability goals and create long-term value for stakeholders.

Examples of appropriate topics include, but are not limited to, the following:

  • Strategies for leveraging information systems to promote environmental, economic, and social sustainability;
  • Applications of emerging technologies (e.g., artificial intelligence, the Internet of Things, etc.) in sustainable development;
  • New ICT-enabled or platform-based business models that promote sustainability;
  • Critical perspectives on the SDGs and the role of information systems in achieving them;
  • The use of accounting information systems to monitor and report on sustainability initiatives;
  • The role of enterprise resource planning (ERP) systems in implementing sustainable practices within organizations;
  • How accounting information systems can support transparency and accountability in sustainability practices;
  • Integrating sustainability metrics into enterprise information systems to facilitate strategic decision-making;
  • The use of information systems to optimize resource management in companies.

We invite contributions of original research papers that promote the use of different methodological approaches.

Dr. Albertina Paula Monteiro
Dr. Amélia Silva
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Systems is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • information systems and corporate sustainability/social responsibility
  • economic impacts of sustainable ISs
  • future trends in ISs and sustainability
  • impact of ISs on employee behavior and culture
  • sustainable development goals (SDGs) and ISs
  • energy management systems (EMSs)
  • artificial intelligence (AI) and sustainability
  • blockchain technology and sustainable supply chains
  • Internet of Things (IoT) and sustainability
  • big data and sustainability
  • sustainability management information systems
  • information systems and sustainability reporting
  • information systems and sustainability accounting

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Published Papers (2 papers)

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Research

27 pages, 898 KiB  
Article
Information Systems Quality and Corporate Sustainability: Unpacking the Interplay of Financial Reporting, Artificial Intelligence, and Green Corporate Governance
by Nidal Neiroukh and Dilber Çağlar
Systems 2025, 13(7), 537; https://doi.org/10.3390/systems13070537 - 1 Jul 2025
Viewed by 320
Abstract
This study explores how the quality of information systems quality in management accounting (ISQMA) is associated with corporate sustainability (CS), focusing on the role of financial reporting accuracy and contextual enablers such as artificial intelligence (AI) and green corporate governance (GCG). Drawing on [...] Read more.
This study explores how the quality of information systems quality in management accounting (ISQMA) is associated with corporate sustainability (CS), focusing on the role of financial reporting accuracy and contextual enablers such as artificial intelligence (AI) and green corporate governance (GCG). Drawing on the Resource-Based View and Contingency Theory, the study investigates whether accurate financial data reporting (AFDR) functions as a mechanism through which ISQMA contributes to sustainability outcomes, and whether the presence of AI and GCG strengthens these associations. Empirical data were collected from 257 accounting and finance professionals working in Jordanian commercial banks, providing a robust setting where digital infrastructure and sustainability imperatives converge. The results reveal that ISQMA is positively associated with both AFDR and CS, with AFDR partially mediating this relationship. Moreover, AI and GCG were found to strengthen the relationships between ISQMA and AFDR, and between ISQMA and CS, respectively. These findings underscore that accurate, reliable financial reporting, and strong governance practices enhance the value of digital information systems in achieving corporate sustainability objectives. By integrating information quality, technological capabilities, and governance mechanisms, this study offers a comprehensive understanding of how banks can align their digital infrastructure with sustainable performance goals. The insights contribute to the growing discourse on digitally enabled sustainability and offer actionable implications for both practitioners and policymakers in emerging markets. Full article
(This article belongs to the Special Issue Information Systems Driving Corporate Sustainability)
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20 pages, 682 KiB  
Article
The Impact of Artificial Intelligence on the Sustainable Development Performance of Chinese Manufacturing Enterprises
by Chaobo Zhou
Systems 2025, 13(7), 496; https://doi.org/10.3390/systems13070496 - 20 Jun 2025
Viewed by 388
Abstract
As a major driving force in the current technological revolution, artificial intelligence (AI) has significantly accelerated the intelligence, automation, and informatization of enterprises, thereby inevitably influencing the sustainable development performance (SDP) of manufacturing enterprises. This study takes the “Next-Generation AI Innovation Pilot Zone” [...] Read more.
As a major driving force in the current technological revolution, artificial intelligence (AI) has significantly accelerated the intelligence, automation, and informatization of enterprises, thereby inevitably influencing the sustainable development performance (SDP) of manufacturing enterprises. This study takes the “Next-Generation AI Innovation Pilot Zone” policy as a case study and utilizes a multi-period difference-in-differences (DID) model and machine learning techniques to investigate the impact of AI on the SDP of Chinese manufacturing enterprises. The findings indicate that AI contributes to improving the SDP of manufacturing firms. The mechanism analysis reveals that AI enhances SDP via a green innovation effect, cost-saving effect, and digital transformation effect. The moderation analysis further shows that the CEO duality inhibits the positive impact of AI on SDP. The heterogeneity results based on the GRF model indicate that the positive relationship between AI and SDP is pronounced in state-owned enterprises and heavily polluting firms. This study not only enriches the literature on the micro-level environmental effects of AI but also provides valuable insights for governments and businesses seeking to improve SDP. Full article
(This article belongs to the Special Issue Information Systems Driving Corporate Sustainability)
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