Is digitalization a good roof for sustainability reporting?

This study explores the emerging path toward sustainability reporting and the under- lying assumption that digitalization as a roof over all other factors (governance, economic, environmental, social, and/or national culture) might support countries in enhancing sustainability reporting. It approaches the newsworthiness of the topic by grounding on a combination of stakeholders and resilience theory from both theoretical and empirical perspectives. The research design relies on simple OLS regression and additional robustness and heterogeneity tests that ensure the reliability and trustworthiness of the results. The findings reveal that countries that widely adopted digital technologies also enhanced their sustainability reporting. These countries exhibit as well environmental health and ecosystem vitality and perform well in their economic progress. Sub-sample analysis reveals that digitalization was not an enhancer of sustainability reporting practices for advanced countries but was a significant driver for emerging ones.