In the era of smart technologies, the landscape of corporate reporting is undergoing a profound transformation. Emerging technologies could not only automate processes but also potentially enable more precise, transparent, and real-time reporting. These technologies may allow companies to capture, analyze, and share financial and non-financial data with greater speed and accuracy. Additionally, the increasing use of social media platforms as a communication tool would offer new ways for companies to engage directly with stakeholders, providing updates on sustainability initiatives, financial performance, and corporate strategies.
However, this digital shift might not be entirely driven by technology; it is also supported by significant regulatory developments. The Corporate Sustainability Reporting Directive (CSRD), recently enacted by the European Union, imposes stricter requirements for companies to report on Environmental, Social, and Governance (ESG) factors. The CSRD mandates the integration of non-financial information into corporate reports, aiming to enhance transparency and comparability across industries. Additionally, it has been announced that the CSRD will be accompanied by the development of a digital taxonomy, which will provide a standardized framework for collecting, processing, and communicating financial and non-financial data in a digital format.
The introduction of a digital taxonomy, along with advancements in smart technologies, could streamline the reporting process, enabling more efficient and standardized data management. This would, in turn, enhance the interoperability of information among companies, regulators, and stakeholders, ensuring that corporate reports are both transparent and actionable. Furthermore, this digital ecosystem, combined with the outreach capabilities of social media, would present companies with new opportunities to strengthen relationships with stakeholders by offering more dynamic and interactive ways to communicate their financial and ESG performance.
This track is dedicated to exploring how digital reporting, driven by technological innovations and regulatory requirements, is shaping the future of corporate transparency. It aims to bring together perspectives on the opportunities and challenges that arise from the adoption of digital tools and the evolving reporting landscape.
The main topics to be covered include:

• Smart technologies and digital reporting
• Sustainability and digital reporting
• The role of social media in stakeholder communication
• Opportunities and challenges for SMEs in adopting digital reporting systems
• Digital skills and capabilities for increasing corporate transparency

Rosa Lombardi, Sapienza University of Rome, Italy
Salvatore Principale, Sapienza University of Rome, Italy