ESG REPORTING IN THE DIGITAL AGE: ROLE OF TECHNOLOGY IN SUSTAINABLE CORPORATE DISCLOSURE

  • Unique Paper ID: 195853
  • Volume: 12
  • Issue: 11
  • PageNo: 1982-1988
  • Abstract:
  • This Study Investigates the Role of Digital Technology in Enhancing Environmental, Social, and Governance (ESG) Reporting and Promoting Sustainable Corporate Disclosure. Organizations are now being held accountable for ESG reporting as a result of the growing reliance on digital technology. Challenges with respect to ESG reporting include inconsistent ESG-related data, no universal standards for reporting, and inefficiencies in reporting. This study will examine the definition of ESG reporting, analyze the role that digital technologies such as artificial intelligence, blockchain, and big data analysis play in ESG reporting, and assess the benefits and barriers related to their use. A descriptive research methodology was utilized which involved collecting both primary and secondary data. Data collection occurred through primary data, whereby data was collected from 50 respondents using a structured survey instrument based on a convenience sample. Secondary data were also used and collected from academic journals and reputable online sources. Technology was identified as being beneficial to improve ESG disclosure; it was also considered an important tool to manage data, increase transparency and reduce time required to generate reports. Artificial intelligence (AI) was ranked as the most valuable technology by respondents to support improvement of ESG disclosures. The top three barriers to adoption are the lack of qualified personnel, high costs associated with implementation and concerns regarding the protection of sensitive data. Education is suggested to be used to raise awareness and develop skills among employees. In addition, use of cutting edge digital technology is recommended. Furthermore, a work force with appropriate technical expertise needs to be developed. Cybersecurity is essential to protect sensitive data. Finally, ESG reporting standards need to be established and made mandatory.

Copyright & License

Copyright © 2026 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

BibTeX

@article{195853,
        author = {Dr. Reshmi A. Rajan and Ms. Jenisha J and Malini S},
        title = {ESG REPORTING IN THE DIGITAL AGE: ROLE OF TECHNOLOGY IN SUSTAINABLE CORPORATE DISCLOSURE},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {11},
        pages = {1982-1988},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=195853},
        abstract = {This Study Investigates the Role of Digital Technology in Enhancing Environmental, Social, and Governance (ESG) Reporting and Promoting Sustainable Corporate Disclosure. Organizations are now being held accountable for ESG reporting as a result of the growing reliance on digital technology. Challenges with respect to ESG reporting include inconsistent ESG-related data, no universal standards for reporting, and inefficiencies in reporting. This study will examine the definition of ESG reporting, analyze the role that digital technologies such as artificial intelligence, blockchain, and big data analysis play in ESG reporting, and assess the benefits and barriers related to their use. A descriptive research methodology was utilized which involved collecting both primary and secondary data. Data collection occurred through primary data, whereby data was collected from 50 respondents using a structured survey instrument based on a convenience sample. Secondary data were also used and collected from academic journals and reputable online sources. Technology was identified as being beneficial to improve ESG disclosure; it was also considered an important tool to manage data, increase transparency and reduce time required to generate reports. Artificial intelligence (AI) was ranked as the most valuable technology by respondents to support improvement of ESG disclosures. The top three barriers to adoption are the lack of qualified personnel, high costs associated with implementation and concerns regarding the protection of sensitive data. Education is suggested to be used to raise awareness and develop skills among employees. In addition, use of cutting edge digital technology is recommended. Furthermore, a work force with appropriate technical expertise needs to be developed. Cybersecurity is essential to protect sensitive data. Finally, ESG reporting standards need to be established and made mandatory.},
        keywords = {ESG Reporting, Digital Transformation, Artificial Intelligence, Blockchain Technology, Sustainability Reporting Frameworks},
        month = {April},
        }

Cite This Article

Rajan, D. R. A., & J, M. J., & S, M. (2026). ESG REPORTING IN THE DIGITAL AGE: ROLE OF TECHNOLOGY IN SUSTAINABLE CORPORATE DISCLOSURE. International Journal of Innovative Research in Technology (IJIRT), 12(11), 1982–1988.

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