Digital Platforms for Sustainability Reporting: A Review of Bridging Business Ethics and Economic Transformation

ABSTRACT : This review delves into how digital platforms are shaping sustainability reporting frameworks on the verge of business ethics and economic transformation. A systematic analysis of literature and industry practices examines how sustainability reporting platforms have evolved, their implementation challenges, and the organizational impact arising from them. The findings reveal that digital platforms increase reporting accuracy, data transparency, and ethical business conduct through automated gathering, advanced analytics, and improved engagement with stakeholders, cutting reporting time almost by 60%. Limitations include high initial costs, technical complexity, and standardization problems to a large extent affecting smaller organizations and developing economies. This study presents a complete framework for appreciation of digital technologies in sustainability reporting and practical recommendations for going digital. Its novelty stems from dealing with how digital platforms meet technical demands while advancing ethical business transformation in emerging economies, yielding practical insights for organizations, policy-makers, and technology providers to support organizations in advancing sustainable business practice via digital transformation.