НЕФИНАНСОВО ОТЧИТАНЕ НА АСПЕКТИТЕ НА УСТОЙЧИВОСТТА В ИТ ИНДУСТРИЯТА: АКТУАЛНО СЪСТОЯНИЕ И ПЕРСПЕКТИВИ
NON-FINANCIAL REPORTING ON SUSTAINABILITY IN THE IT INDUSTRY: CURRENT SITUATION AND PROSPECTS

Author(s): Rumiana Jeleva
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Бургаски свободен университет
Keywords: non-financial reporting; sustainability; IT industry
Summary/Abstract: The focus of this article is Information Technology (IT) sustainability and the reporting on sustainability dimensions within this sector. The latter is illustrated by the use of sustainability reporting platforms such as the Global Reporting Initiative and the German Sustainability Code. The analysis indicates the limited presence of IT companies in the database. Further study of the motives / drivers of managers/owners for disclosing information on sustainability by IT companies is certainly necessary. Sustainability reporting can provide IT companies with the opportunity to demonstrate their strategic leadership and vision in the age of digitalization.

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