The digital transformation of corporate reporting. A systematic literature review and avenues for future research
Purpose – This paper aims to provide a systematic literature review (SLR) of the relationship between
smart and digital technologies and organisations’ reporting processes, proposing a future research agenda.
The paper examines the effects of data and digital technology on the corporate reporting process by analysing
the various kinds of reports by organisations.
Design/methodology/approach – A two-decade assessment of studies was analysed to answer
research questions. A SLR explored the role of digital and smart technologies for corporate reporting