An Empirical Framework for Assessment of the Effects of Digital Technologies on Sustainability Accounting and Reporting in the European Union

Vărzaru, Anca Antoaneta

doi:10.3390/electronics11223812

Cited by 14 publications

(6 citation statements)

References 80 publications

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“…The information collected for this study refers to enterprises with high and very high DIIs, enterprises that employ ICT specialists with tertiary education, enterprises using the The digital intensity index values represent the percentage of organizations with a high digital intensity level, calculated as a percentage of the total number of businesses. The variables selected for the emerging digital technologies and digital intensity characterization also consider similar studies by other authors [6,18,21,49,50], as shown in Table 1. This research aims to analyze the impact of new digital technologies and the types of AI technology on the DII, and to evaluate the effect of using AI technology in various economic processes.…”

Section: Discussionmentioning

confidence: 99%

“…Based on previous research [6,18,20,21,[48][49][50] into the most relevant emerging digital technologies that contribute to the digital transformation of companies, we collected and performed data analysis related to the DII, company expenditure on research and development, employee education, and emerging digital technologies used within organizations in the EU. The variables regarding emerging technologies (Internet of Things, cloud computing, and artificial intelligence) and their association with digitalization as pillars of Industry 4.0 were also used in the papers [18,21,48,50].…”

Section: Methodsmentioning

confidence: 99%

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Digital Transformation Based on AI Technologies in European Union Organizations

2023

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This study aims to investigate the influence of emerging digital technologies, such as artificial intelligence (AI), the Internet of Things (IoT), and cloud computing, on the digital intensity index (DII). The research method employed involves quantitative analysis of the indicators regarding DII and emerging digital technologies, conducted based on data published by Eurostat for EU members in 2021. During our research, we formulated and tested hypotheses about the relationship between the DII and emerging digital technologies, and the effect on the DII of using AI-based technologies in various economic processes. The formulated hypotheses were validated via four regression models designed during this study, using the most relevant factors. Our research results demonstrate that the DII is positively influenced by emerging IoT and cloud computing digital technologies, as well as the use of AI technologies based on machine learning and AI-based robotic process automation (RPA) software. Furthermore, the same positive influence was identified in human resource management and recruitment processes compared to the intensity with which these technologies are used in other economic processes. Based on these findings, this study offers persuasive arguments for implementing emerging digital technologies at the EU organizational level to achieve significant increases in digitalization levels.

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Section: Discussionmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Digital Transformation Based on AI Technologies in European Union Organizations

2023

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“…There is a need to develop technologies for a digital supply chain and procurement in a sustainable environment [35]. Digital transformation has great potential for creating and implementing sustainable solutions [36]. Ozkan-Ozen et al [37] present that Procurement 4.0 contributes to the development of sustainable procurement, and Bag et al [38], Felsberger and Reiner [39] and Kumar et al [40] present contributions to ecological, i.e., green, procurement.…”

Section: Literature Overviewmentioning

confidence: 99%

A Risk-Aware Approach to Digital Procurement Transformation

Dudić,

Vrhovac,

Vulanović

et al. 2024

Sustainability

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As the digital procurement transformation continues to evolve, it is crucial to adopt a risk-aware approach to ensure successful outcomes. This paper delves into the necessity of a risk-aware approach to digital procurement transformation, specifically focusing on the role of professional procurement management and the significance of supplier partnerships in the digital environment. The research aimed to examine the critical role of risk management in the digital transformation of procurement. A total of 318 respondents from Serbia participated in the study. The role of professional management in procurement must encompass risk management to guarantee success in digital procurement transformation. Furthermore, the study identified that adequate preparation, information, and training for individuals involved are crucial for a seamless transition to digital procurement. The digital transformation of procurement contributes to sustainability by enhancing efficiency, transparency, and collaboration across the supply chain, ultimately fostering environmentally conscious practices and responsible resource management. In summary, the research underscores the need for a comprehensive and risk-aware approach to digital procurement transformation, considering the pivotal roles of procurement professionals, supplier partnerships, and the integration of new technologies.

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“…The compilation of relevant indices compilation is widely used in studying the social effects of digital economy by virtue of its high data availability, breadth of content coverage, and accounting treatment of indicators, which is more advantageous (Zhao et al, 2020;Ma et al, 2022;Zhao et al, 2023). According to the published articles, we use the comprehensive index evaluation method to measure the level of digital technology development at the city level (Chen et al, 2022;Wang J. et al, 2023;Liu et al, 2022;Vaȓzaru, 2022;Chen Y. et al, 2023;Wang H. et al, 2023). Combining the availability of city-level data, this paper measures the comprehensive development level of digital technology in each city from five aspects: broadband Internet foundation, mobile Internet foundation, information industry factor inputs, telecommunication industry output, and digital inclusive finance.…”

Section: Core Explanatory Variablementioning

confidence: 99%

Can digital technology reduce carbon emissions? Evidence from Chinese cities

Liu,

Wang,

Shen

2023

Front. Ecol. Evol.

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IntroductionGlobal warming presents significant challenges to the sustainable development of human society. Accelerating the achievement of carbon peak and neutrality is the vision for creating a global ecological community with a shared future. The development of digital technology provides us with the direction of action.MethodsBased on panel data from 276 cities in China from 2011 to 2020, principal component analysis was used to measure the basic state of digital technology at the city level, and the twoway fixed effects model and instrumental variable method to verify the impact of digital technology on carbon emissions from the perspective of technology diffusion.ResultsThe results show that the deep diffusion of digital technology in the real economy sector is helpful to improve productivity and carbon efficiency, thus significantly reducing carbon emissions. The role of digital technologies in reducing carbon emissions is heterogeneous. The results of the sub-sample test show that digital technology has a stronger emission reduction effect in large-scale cities, resource-based cities, smart cities and emission trading policy pilot areas. Digital technology can reduce carbon emissions by improving energy efficiency, promoting green technology innovation, and promoting virtual agglomeration.DiscussionsThe contribution of this paper is that it not only reveals that digital technology can reduce carbon emissions but also analyzes the emission reduction path of digital technology from a new perspective. The conclusion of this paper has implications for accelerating the diffusion of digital technology in the real economy sector to accelerate the realization of green production and cope with climate change.

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An Empirical Framework for Assessment of the Effects of Digital Technologies on Sustainability Accounting and Reporting in the European Union

Cited by 14 publications

References 80 publications

Digital Transformation Based on AI Technologies in European Union Organizations

Digital Transformation Based on AI Technologies in European Union Organizations

A Risk-Aware Approach to Digital Procurement Transformation

Can digital technology reduce carbon emissions? Evidence from Chinese cities

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