As global sustainability expectations intensify, digital technologies (DTs) are becoming essential tools for efficiently and effectively managing, measuring, and communicating sustainability performance and impact. This book unpacks how emerging and established DTs - from artificial intelligence and blockchain to cloud platforms and the Internet of Things - can transform sustainability reporting and data management, enhance decision-making, and improve accountability across value chains.

Drawing on insights from extensive interviews and cross-sectional surveys of sustainability, accounting, auditing, data science and technology professionals, this book delivers a practical and evidence-based roadmap of how DTs are being leveraged and could be better leveraged in internal and external sustainability reporting-related activities. It explores how DTs can enhance the efficiency and effectiveness of collecting, analysing, and assuring sustainability-related data, while also supporting scenario planning, target setting, and improving the accessibility and usability of disclosures for stakeholders. The book further examines the key drivers, opportunities, and challenges shaping the use of DTs in sustainability reporting and offers a valuable reference for practitioners and finance professionals through a concise mapping of relevant digital tools and platforms. It also explores the evolving roles and competencies required of accounting and finance professionals to effectively contribute to sustainability reporting and lead technology-enabled sustainability performance.

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