Ricerc@Sapienza

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
processes. The Scopus database was used as a leading source for access to the articles. Initially, 163 items
were collected. After reading the abstract and several refinements, 43 prioritised publications were analysed
and categorised to derive significant results.
Findings – Results of the analysis highlight the following emerging research streams about the digital
transformation of corporate reporting: digital technology for corporate information management and
decision-making processes; digital technologies as a tool of stakeholder engagement and sustainable
reporting practices; and finally, digital technologies as a way to address earning management, corporate
social responsibility, accountability and transparency.
Research limitations/implications – How digital technology and data analytics may potentially
transform the corporate reporting process to make it more effective, resulting in greater transparency for
shareholders and all stakeholders.
Originality/value – The originality of this paper derives from connecting, for the first time, smart and
digital technologies and corporate reporting processes, drafting the state of the art of this research topic for
future research.