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Digital Transformation and Corporate Sustainability Accounting

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The Palgrave Handbook of Corporate Sustainability in the Digital Era

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Abstract

This chapter seeks to understand how digital transformation (DT) affects corporate sustainability accounting (CSA). Nowadays, CSA is very topical due to policy regulations and its impact on financial performance. However, current accounting systems have fallen short in providing timely and accurate data to inform stakeholders on corporate sustainability (CS) efforts. DT provides a technological improvement in accounting that fosters the production of relevant and timely information regarding CS. This chapter explores DT and its effect on CSA in the forest exploitation industry. A case study of the industry is developed using a CS system framework. The findings of this study contribute to the understanding of DT and CS endeavors. Furthermore, practitioners and policymakers can learn from the case study presented in this chapter.

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Notes

  1. 1.

    CEO, Interview, May 2019.

  2. 2.

    In Mexico, water and electricity are provided by government companies. Thus, it is common that the government provides subsidies to specific industries.

  3. 3.

    Government officer, Interview, July 2019.

  4. 4.

    CFO, Interview, May 2019.

  5. 5.

    Accountant, Interview, July 2019.

  6. 6.

    Minute from a meeting, December 2018.

  7. 7.

    CEO, Interview, May 2019.

  8. 8.

    COO, Interview, May 2019.

  9. 9.

    CFO, Interview, May 2019.

  10. 10.

    Accountant, Interview, July 2019.

  11. 11.

    COO, Interview, May 2019.

  12. 12.

    CEO, Interview, May 2019.

  13. 13.

    CEO, Interview, May 2019.

  14. 14.

    Salesperson, Interview, August 2019.

  15. 15.

    CFO, Interview, May 2019.

  16. 16.

    COO, May 2019.

  17. 17.

    COO, Interview, May 2019.

  18. 18.

    CEO, Interview, May 2019.

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Acknowledgments

We would like to express our gratitude to the involved actors in this study. Especially to the interviewees who gave us their time and attention to collect the relevant data to complete this case study.

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Authors and Affiliations

  1. Tecnológico de Monterrey, Monterrey, Mexico

    Miguel A. Gil & Miguel A. Montoya

Authors
  1. Miguel A. Gil
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  2. Miguel A. Montoya
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Correspondence to Miguel A. Gil .

Editor information

Editors and Affiliations

  1. Nanyang Technological University, Singapore, Singapore

    Seung Ho Park

  2. Universidad EAFIT, Medellin, Antioquia, Colombia

    Maria Alejandra Gonzalez-Perez

  3. Universidade do Vale do Itajaí, Itajaí, Brazil

    Dinorá Eliete Floriani

Appendix

Appendix

Table 33.1 Table of interviews
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Gil, M.A., Montoya, M.A. (2021). Digital Transformation and Corporate Sustainability Accounting. In: Park, S.H., Gonzalez-Perez, M.A., Floriani, D.E. (eds) The Palgrave Handbook of Corporate Sustainability in the Digital Era. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-42412-1_33

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