Abstract

Though the potential of information systems in sustainability reporting and performance is known, its deployment and impact in business organizations are unclear. Using a qualitative methodology and semi-structured interviews of senior managers in mandatory sustainability reporting context in Australia, and Technology-Organization-Environment (TOE) framework as a theoretical basis, this study analyses the adoption of information systems to sustainability reporting. Some of the salient factors limiting the influence of sustainability information systems found in our study are decentralised nature of sustainability data, inadequate use of the existing systems due to paucity of skills, knowledge and training, narrow focus on compliance, absence of disaggregated insights for operational managers to work on sustainability improvements, time lag between reporting and action, and no serious integration of insights into capital investment decision making processes. Though reporting on sustainability performance enabled by information systems has contributed to cost savings, no clear link to sustainability performance is observed.

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Deployment of Information Systems for Sustainability Reporting and Performance

Though the potential of information systems in sustainability reporting and performance is known, its deployment and impact in business organizations are unclear. Using a qualitative methodology and semi-structured interviews of senior managers in mandatory sustainability reporting context in Australia, and Technology-Organization-Environment (TOE) framework as a theoretical basis, this study analyses the adoption of information systems to sustainability reporting. Some of the salient factors limiting the influence of sustainability information systems found in our study are decentralised nature of sustainability data, inadequate use of the existing systems due to paucity of skills, knowledge and training, narrow focus on compliance, absence of disaggregated insights for operational managers to work on sustainability improvements, time lag between reporting and action, and no serious integration of insights into capital investment decision making processes. Though reporting on sustainability performance enabled by information systems has contributed to cost savings, no clear link to sustainability performance is observed.