A Systematic Literature Review on CSR Transformation and Sustainability in the Digital Era: A Social Accounting Perspective

Abstract

Purpose  This study aims to address the limited discussion on how digital transformation reshapes Corporate Social Responsibility (CSR) reporting and social accounting practices, particularly in relation to sustainability measurement. Design/methodology/approach. This article employs a structured literature review approach, systematically analyzing peer-reviewed journals and academic sources related to CSR, ESG (Environmental, Social, and Governance), and the application of digital technologies in accounting. Descriptive analysis was used to synthesize trends, frameworks, and evolving practices. Findings The study finds that digitalization significantly transforms CSR reporting by enhancing transparency, data accuracy, and stakeholder communication. Digital tools—such as integrated reporting platforms, blockchain, and AI play a pivotal role in supporting efficient and accountable social accounting processes. These transformations are instrumental in driving long-term corporate sustainability and reinforcing corporate value. Research limitations/implications As a literature-based study, the findings are limited by the scope and availability of current academic publications. Future empirical research is needed to validate digitalization's impact across diverse industries and regions. Practical implications This study provides strategic insights for practitioners, especially CSR and sustainability managers, on leveraging digital tools to optimize social accounting and sustainability performance. Originality/value By framing the digital transformation of CSR through a social accounting lens, this article contributes to filling a gap in the literature on how technology enhances sustainability measurement and reporting practices.