Paper Type
Short
Paper Number
PACIS2026-1719
Description
As organizations increasingly adopt digital technologies to support environmental, social, and governance (ESG) objectives, the concept of digital sustainability has attracted more attention. However, limited research explains how far firms have embraced this concept. This study aims to determine the extent to which firms have integrated digital technologies into sustainability governance and reporting. Drawing on digital sustainability and dynamic capabilities theory, we conceptualize digital sustainability as a lifecycle process encompassing the design, development, configuration, deployment, and decommissioning of digital resources to achieve ESG outcomes. The study employs a two-phase qualitative design. First, content analysis of corporate sustainability reports identifies patterns of digital sustainability practices across firms. Second, an in-depth case study is conducted to refine and validate the proposed stage model. The study contributes towards a better understanding of digital sustainability governance.
Recommended Citation
Nugraha, Rizky Aditya and BAHRI, SHAMSHUL, "Digital Sustainability and ESG Disclosure: A Study of Its Implementation Status and Development Effort by Indonesian Public Listed Companies" (2026). PACIS 2026 Proceedings. 8.
https://aisel.aisnet.org/pacis2026/iot_smartcity/iot_smartcity/8
Digital Sustainability and ESG Disclosure: A Study of Its Implementation Status and Development Effort by Indonesian Public Listed Companies
As organizations increasingly adopt digital technologies to support environmental, social, and governance (ESG) objectives, the concept of digital sustainability has attracted more attention. However, limited research explains how far firms have embraced this concept. This study aims to determine the extent to which firms have integrated digital technologies into sustainability governance and reporting. Drawing on digital sustainability and dynamic capabilities theory, we conceptualize digital sustainability as a lifecycle process encompassing the design, development, configuration, deployment, and decommissioning of digital resources to achieve ESG outcomes. The study employs a two-phase qualitative design. First, content analysis of corporate sustainability reports identifies patterns of digital sustainability practices across firms. Second, an in-depth case study is conducted to refine and validate the proposed stage model. The study contributes towards a better understanding of digital sustainability governance.
Comments
10-IoT