Digitalization and sustainability reporting in the public aector: a structured literature review

This paper aims to review the literature on the digitalization and sustainability reporting of the public sector, focusing on the evolution of digitalization in these reporting practices. Specifically, the study examines the literature considering the evolution of digital tools in reporting practices among public companies. Moreover, it aims to propose future research directions. This study used a qualitative methodology with a structured literature review (SLR) approach. Our research reviews 23 documents using the CABS accounting journal ranking over the last 20 years (2004-2024). Our results reveal three main research streams focused on i) Dialogical Accounting, Sustainability Reporting, and Digitalization in the Public Sector, ii) Sustainability Accounting, Digitalization, and Governance in Local Public Sector Institutions, and iii) Accounting and Digitalization of Public Services. This study offers theoretical implications for academics and practitioners. It enhances the literature on digital sustainability reporting by public sector organizations, providing an overview of current research and future directions. Additionally, it presents the evolving landscape and its implications for public sector reporting strategies, filling a gap in the literature on digitalization in sustainability reporting practices of public entities.