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Gramlich, Vincent ; Körner, Marc-Fabian ; Ströher, Tobias ; Strüker, Jens ; Volland, Maximilian:
Decentralization Technologies in the Context of ESG Accounting and Reporting.
In: Fridgen, Gilbert ; Guggenberger, Tobias ; Sedlmeir, Johannes ; Urbach, Nils
(Hrsg.):
Decentralization Technologies : Financial Sector in Change. -
Cham, Switzerland
: Springer Nature
,
2024
. - S. 177-194
. - (Financial Innovation and Technology
)
ISBN 978-3-031-66046-7
DOI: https://doi.org/10.1007/978-3-031-66047-4_10
Weitere URLs
Abstract
Sustainable finance, driven by the goal of addressing global climate change and societal concerns, has recently increased in prominence. Correspondingly, environmental, social, and governance (ESG) considerations have become integral to financial decision-making, necessitating robust accounting and reporting mechanisms. However, current ESG reporting faces challenges such as greenwashing and data aggregation issues, which hinder transparency and accuracy. This chapter examines ESG accounting and reporting from an information system (IS) perspective by highlighting the potential of decentralization technologies in addressing its challenges. It aims to provide insights for stakeholders in the financial sector who seek to navigate the evolving landscape of digital ESG accounting and reporting. Starting with an overview of recent practices and challenges, we delve into the requirements for future-proof ESG reporting and accounting systems. After emphasizing the importance of digitalization, particularly using decentralization technologies, we explore how they can enhance transparency and reliability in ESG accounting and reporting. By discussing existing technological concepts, we illustrate how decentralization technologies could add significant value to ESG reporting practices. We conclude with an outlook on the future prospects and unresolved questions about the integration of decentralization technologies in accounting and reporting systems.