Innovative approaches to sustainability reporting: integrating ESG, digitalization, and transparency [Articol]

Abstract

Purpose of the article: The paper examines innovative approaches to sustainability reporting, focusing on the integration of Environmental, Social, and Governance (ESG) principles, digital technologies, and transparency mechanisms. The objective is to demonstrate how digitalization strengthens corporate accountability and value creation in sustainability reporting. Methodology: The study combines comparative analysis of international frameworks (GRI, SASB, CSRD/ESRS) with case studies from EU countries and emerging economies. It investigates the use of big data, blockchain, and AI in enhancing the reliability, comparability, and timeliness of sustainability disclosures. Conclusions: Results reveal that integrating ESG and digitalization improves data transparency, attracts sustainable finance, and strengthens business resilience. Innovative reporting transforms sustainability from a compliance obligation into a strategic driver of competitiveness. Originality: The research proposes a holistic framework linking ESG principles with technological innovation, positioning sustainability reporting as a key instrument for achieving long-term corporate and societal goals.