Digital Transformation of Sustainability Reporting

Subhash Abhayawansa is Professor of Accounting at Swinburne University of Technology, Hawthorn, Australia.Carol Adams is Emeritus Professor of Accounting at Durham University, UK, and Chair of the Global Sustainability Standards Board, GRI.Richard Busulwa is Senior Lecturer in Accounting at Swinburne University of Technology, Hawthorn, Australia, and Co-Founder of Digitalkeys.io.Mark Shying is Industry Fellow at Swinburne University of Technology, Hawthorn, Australia.

• 1. Introduction 2. Sustainability Reporting: Origins, Progress to Date, Current and Emerging Challenges 3. Sustainability Disclosure Digital Taxonomies 4. The Digital Disruption and Digital Transformation of Sustainability Reporting 5. Current and Emerging Uses of Digital Technologies in Sustainability Reporting 6. Overcoming Barriers to Digital Technology Adoption for Measurement and Reporting Sustainability Performance and Impacts 7. Harnessing Digital Technologies for Sustainability: Benefits and Drivers of Adoption 8. Digital Technology Advancements and the Future of Sustainability Reporting 9. Bridging Finance, Sustainability, and Digital Transformation: The Evolving Role of Finance Professionals Appendix 1: Details of the interviewees Appendix 2: Survey Instrument Appendix 3: Sustainability reporting specific DT products currently on the market and some of the key DTs incorporated into each product Appendix 4: Generic DT products (i.e. not purpose built for sustainability reporting) cited as being used in sustainability reporting activities Subject Index

This book is a compelling roadmap for digital transformation in sustainability reporting. As an accountant experienced in leading finance and technology teams, I found its practical strategies invaluable for bridging the digital skills gap and transforming corporate accountability. I wholeheartedly endorse its vision for catalysing meaningful change in the field.- Prabash Galagedera, General Manager of a large Australian Listed company and founder of startups Kora AI and Clinic TechA must-read for professionals aiming to go beyond compliance and enhance sustainability performance through quality data. Combining deep academic and practical expertise, the authors show how digital technologies can unlock sustainability data’s full potential, offering clear insights and actionable guidance.– Peter Paul van de Wijs, Chief Policy Officer, GRI