ASSESSMENT OF THE DIGITAL MATURITY OF ESG REPORTING IN THE CONTEXT OF DIGITALIZATION
DOI:
https://doi.org/10.68302/std2026.vol3.169Keywords:
ESG reporting, digitization, digital maturity, sustainable developmentAbstract
This study examines the digitization of ESG reporting through the lens of its digital maturity. The Digital ESG Reporting Maturity Index (DERMI) was developed for the quantitative assessment of the level of digitalization of ESG reporting. It is based on a set of measurable indicators combined into an index that covers five dimensions: format and machine readability, structuring according to the ESRS, degree of quantitative disclosure, presence of targets, and mechanisms for traceability and external assurance. The proposed index was tested on a sample of ESG reports to determine levels of digital maturity. The results indicate a moderate level of digital maturity, with significant variability among individual observations. It is found that digitalization is not limited to the implementation of technological solutions but is linked to the degree of data structuring, quantitative disclosure, and the presence of control and external assurance mechanisms.
Supporting Agencies
This research was funded by the Bulgarian National Science Fund at the Ministry of Education and Science of Bulgaria under the Funding Competition for Fundamental Scientific Research Projects 2025, based on Administrative Contract № KP-06-N95/16 of 10 December 2025, for the implementation of Research Project № KP-06-PN95/45, SUNI № BG-175467353-2025-08-0248, titled „Epistemic robustness of artificial intelligence: A universal framework for evaluation in industrial and management systems“.Downloads
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