Employing digital transformation as one of the information and communications technology innovations in improving the foundations of sustainability accounting - an exploratory study

Abstract

The research aims to shed light on the concept and requirements of digital transformation and information and communication technology and its importance, and to clarify the concept of sustainability accounting, its foundations and objectives, as well as an attempt to demonstrate the contribution of digital transformation to achieving the foundations of sustainability accounting by adopting information and communication technology. The study reached a number of conclusions, including that digital transformation contributes to achieving the three pillars of sustainable development (economic, environmental, and social) through the use of information and communication technology in providing reliable information that reflects financial events objectively.