Reframing Sustainability Reporting Quality Through Digital Transformation: Insights From a Systematic Literature Review

Abstract

ABSTRACT Digital transformation is reshaping sustainability governance by redefining how firms ensure the integrity of corporate disclosures. While prior research has primarily emphasized process efficiency, limited attention has been paid to sustainability reporting quality (SRQ) as a strategic driver of corporate social responsibility (CSR) accountability. This study develops the tech‐quality reporting (TQR) framework, conceptualizing digital reporting as a dynamic organizational capability that enables firms to systematically enhance reporting quality. Through a systematic literature review and qualitative content analysis, the framework explains how digital technologies such as blockchain and artificial intelligence strengthen firms' ability to identify environmental, social, and governance (ESG) risks, seize technological opportunities, and transform reporting practices. By aligning technological capabilities with the Global Reporting Initiative reporting quality principles, the study positions SRQ as a strategic lever for credible ESG reporting and long‐term corporate accountability within evolving sustainability ecosystems, thereby contributing to the emerging literature on digital transformation in CSR.