ESG Reporting and Disruptive Technologies in Accounting and Reporting: Emerging Issues in Knowledge Diversification and Sustainable Development

This study investigated the research topic “ESG Reporting and Disruptive Technology in Accounting and Reporting” with the central objective of analysing how Environmental, Social, and Governance (ESG) reporting interacts with disruptive technologies in accounting systems. ESG reporting has emerged as a vital mechanism for promoting corporate accountability and sustainable development, yet its evolution has been increasingly influenced by innovations such as artificial intelligence (AI), blockchain, big data analytics, and the Internet of Things (IoT). A mixed-methods design was employed, combining survey responses from 210 accounting and finance professionals with secondary international ESG datasets. This approach enabled an assessment of the degree of technological adoption, the implications for reporting quality and standards, and the institutional and regulatory conditions shaping compliance. The results indicated that developed economies demonstrated stronger integration of disruptive technologies into ESG reporting, while adoption in Nigeria remained limited due to infrastructural weaknesses, insufficient digital skills, and ambiguous regulations. Comparative analysis confirmed a significant readiness gap between developed and developing economies, with Nigeria’s industrial sector further constrained by institutional inefficiencies and ethical concerns. The study concluded that overcoming infrastructural, regulatory, and professional barriers is critical to advancing technology-enabled ESG reporting. It recommended strengthening regulatory oversight, expanding digital infrastructure, and enhancing professional competencies. By proposing a hybrid framework that links ESG practices with digital transformation, the study advanced scholarly debate and provided actionable guidance for policymakers, regulators, and practitioners seeking to improve sustainable reporting globally.