The Digital Role in Environmental Sustainability: Corporate Social Responsibility Disclosure Performance and Quality of Earnings

DOI

10.2991/assehr.k.200331.134How to use a DOI?

Keywords

digital era, environmental, sustainability, CSRP (JEL format)

Abstract

This research explores several studies on the role of digital technology in environmental sustainability, corporate social responsibility performance (CSRP), and earnings quality. CSRP is expected to strengthen the quality of earnings in the financial statements of the company. This literature review analyzes studies that describe several related topics, such as the digital era, the role of the digital in environmental sustainability, CSRP, and the earnings quality in the financial reports. This work of research concludes that the digital era has a role to play in environmental sustainability and that CSRP should strengthen the quality of earnings in the financial statements. This research shows that companies with higher CSRP rank maintain their reputation, ensuring that their earnings report and financial statements are satisfactory. There are opportunities for future research on whether the result persists if either primary or secondary data are used as this work of research is a simple analysis of several published studies.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Marsdenia
PY  - 2020
DA  - 2020/04/03
TI  - The Digital Role in Environmental Sustainability: Corporate Social Responsibility Disclosure Performance and Quality of Earnings
BT  - Proceedings of the 3rd International Conference on Vocational Higher Education (ICVHE 2018)
PB  - Atlantis Press
SP  - 145
EP  - 148
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200331.134
DO  - 10.2991/assehr.k.200331.134
ID  - 2020
ER  -