STRENGTHENING SUSTAINABILITY REPORTING THROUGH DIGITAL INNOVATION AND THE DEVELOPMENT OF CORPORATE ACCOUNTING CULTURE
Keywords:
Accounting Culture, Digital Innovation, Governance Sustainability, Organizational Transparency, Sustainability ReportingAbstract
This study explores the role of digital innovation and corporate accounting culture in strengthening sustainability reporting within modern organizations. The study focuses on how digital transformation, sustainability-oriented accounting practices, and governance systems contribute to improving transparency, accountability, and organizational sustainability. An exploratory study using a qualitative literature review approach was conducted by examining international journal articles, books, conference proceedings, and institutional reports related to sustainability reporting, digital innovation, and corporate accounting culture published between 2015 and 2026. The collected literature was analyzed using content analysis techniques involving categorization, interpretation, comparison of findings, and thematic synthesis to identify conceptual relationships and research patterns. The findings reveal that digital innovation significantly improves sustainability reporting quality through enhanced transparency, integrated reporting systems, real-time data processing, and stronger stakeholder engagement. Organizations implementing digital technologies such as artificial intelligence, blockchain, and cloud-based reporting systems demonstrate better governance effectiveness and sustainability accountability. Drawing from the findings, the study proposes a conceptual perspective that sustainability reporting effectiveness depends on the integration of digital innovation and sustainability-oriented corporate accounting culture. Organizations capable of combining technological capability with ethical governance practices are more likely to strengthen sustainability reporting quality, stakeholder trust, and long-term organizational competitiveness.
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