Digitalization And Disclosure Completeness In Sustainability Reporting: Evidence From Indonesian Listed Firms

Abstract

Many listed firms in Indonesia either do not publish sustainability reports or disclose incomplete information, possibly due to the manual effort required. This study examines whether the use of AI-driven or digital reporting systems enhances the comprehensiveness of sustainability disclosures. We conduct a content analysis using GRI standards to build a completeness index and apply multiple regression to assess the impact of digital system adoption. The sample includes Indonesian-listed companies that released sustainability reports from 2018 to 2023. Results show that firms adopting digital tools tend to produce more complete disclosures due to improving the content structure and reducing omissions. Theoretically, this study highlights the role of digitalization in improving ESG transparency. Practically, it encourages broader adoption of AI-based tools for sustainability reporting. The study offers novelty by empirically linking digital reporting systems to disclosure completeness in the context of an emerging market.