Technological Innovation and Sustainable Financial Reporting

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:技術とESG報告の統合に関する理論的枠組みと新興市場の事例を提供。

🏢実務担当者:ESGデータ収集・保証プロセスへの技術導入のメリットと課題を理解できる。

🏛政策担当者:規制当局はXBRL-ESGタグ付けやハイブリッド保証モデルの提言を参考にできる。

This research focuses on the revolutionary impact of various modern technologies namely, blockchain, artificial intelligence, big data analytics, and XBRL on the sustainable financial reporting scenario in parts of the world that are just starting to be awakened financially, like Nigeria where there are also global regulations such as the European Union's CSRD and the ISSB frameworks. The research is based on stakeholder theory, legitimacy theory, and the Technology Acceptance Model. Thus it delves into the core of problems that are characteristic of the traditional way of reporting and that include data silos, manual errors, greenwashing risks, and inconsistent ESG disclosures that are causing a lack of transparency and preventing alignment with the SDGs. The research provides a thorough literature review on how the technologies mentioned above can perform different functions such as automating the collection of ESG data, providing immutability through distributed ledgers, creating predictive sustainability analytics, and conducting integrated audits, thus increasing the trust of stakeholders, compliance with regulations, and the obtaining of long-term value. Although there are still interoperability problems, cybersecurity weaknesses, a lack of skilled personnel, and expensive implementations in areas with limited infrastructure, the best practices of world leaders have shown measurable advantages, such as a decrease in capital costs by 10-15% and the availability of real-time dashboards for double materiality assessments. The results emphasize the role of technology in reconciling financial opacity with accountability and providing regulators with actionable recommendations such as obligatory XBRL-ESG tagging, public-private training partnerships, and hybrid assurance models as a priority. From a theoretical perspective, it broadens adoption dynamics; from a practical standpoint, it directs fintechs towards building resilient, transparent reporting ecosystems.

• semanticscholar https://doi.org/10.58806/ijsshmr.2026.v5i1n17first seen 2026-05-15 18:43:34 · last seen 2026-08-02 06:32:58