Leasa, Merlisye
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The Role of Digital Technology in Sustainability Accounting: Findings from Pharmaceutical Companies in Indonesia Laurent, Agnes Fanny; Wahono, Agung Tri; Ahmad, Ardian; Leasa, Merlisye; Zega, Yosua; Ramadhan, Yanuar
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6420

Abstract

This study aims to explore the role of digital technology in sustainability accounting practices in the pharmaceutical industry in Indonesia. The use of technologies such as big data, artificial intelligence (AI), blockchain, and the Internet of Things (IoT) has enabled pharmaceutical companies to improve operational efficiency and transparency of sustainability reporting. This study also identified challenges faced by pharmaceutical companies, such as regulatory uncertainty, technology implementation costs, and data security issues. This research uses a Systematic Literature Review (SLR) approach to collect and analyse evidence from relevant studies. The results show that digital technology can improve the accuracy of sustainability reporting, reduce environmental impacts, and increase public trust in pharmaceutical companies. The findings support the need for investment in digital technology as part of a long-term sustainability strategy in the pharmaceutical sector.