The Strategic Role of Information Systems in Advancing Sustainable Business Practices
DOI:
https://doi.org/10.61978/data.v2i3.722Keywords:
Information Systems, Sustainable Business, Digital Transformation, ESG, Big Data, Cloud Computing, Organizational ChangeAbstract
Information systems are increasingly recognized as enablers of sustainable business practices. However, the extent of their impact across environmental, social, and governance (ESG) dimensions remains limited in current scholarship, particularly regarding mechanisms of influence. This narrative review investigates how information systems contribute to sustainability by enhancing operational efficiency, informing strategic decisions, and overcoming implementation challenges. Drawing from Scopus and Google Scholar, a systematic search was conducted using Boolean keyword combinations such as "Information Systems" AND "Sustainable Business Practices" and "Digital Transformation" AND "Sustainable Development." Studies meeting inclusion criteria—focused on the integration of IT in sustainability efforts—were synthesized thematically. The findings indicate that information systems significantly improve energy efficiency, reduce waste, and support environmental accounting. They enable real-time monitoring, predictive analytics, and decision-making frameworks grounded in ESG principles. Big data and cloud platforms are shown to facilitate cross-functional collaboration and innovation. However, implementation is often hindered by infrastructural limitations, high costs, and resistance to change, especially in developing regions. The role of regulatory support and organizational culture emerged as critical systemic enablers. Comparative insights between countries highlighted best practices that can be adapted to local contexts. This review concludes that information systems are not merely tools but strategic assets for sustainability. Policy incentives, capacity-building, and inclusive digital infrastructure are recommended to bridge implementation gaps. Future research should explore the integration of emerging technologies for enhanced impact. Promoting awareness and access remains essential to scaling sustainable practices globally.
References
Aceituno, J., Ariza, L., & Sánchez, I. (2012). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20(4), 219–233. https://doi.org/10.1002/csr.1294 DOI: https://doi.org/10.1002/csr.1294
Al-Dhubaibi, A. (2024). Unveiling the mediating effect of intellectual capital on the relationship between management control system, management accounting, and business performance. International Journal of Mathematical Engineering and Management Sciences, 9(4), 844–864. https://doi.org/10.33889/ijmems.2024.9.4.044 DOI: https://doi.org/10.33889/IJMEMS.2024.9.4.044
Barneveld, M. and Silvius, G. (2022). Exploring variety in factors that stimulate project owners to address sustainability. International Journal of Information Technology Project Management, 13(1), 1–28. https://doi.org/10.4018/ijitpm.290421 DOI: https://doi.org/10.4018/IJITPM.290421
Böttcher, T., Empelmann, S., Weking, J., Hein, A., & Krcmar, H. (2023). Digital sustainable business models: using digital technology to integrate ecological sustainability into the core of business models. Information Systems Journal, 34(3), 736–761. https://doi.org/10.1111/isj.12436 DOI: https://doi.org/10.1111/isj.12436
Bulyga, R., Melnik, M., Сафонова, И., & Gisin, V. (2023). A model of esg-transparency index in corporate reporting. Mgimo Review of International Relations, 16(3), 56–80. https://doi.org/10.24833/2071-8160-2023-3-90-56-80 DOI: https://doi.org/10.24833/2071-8160-2023-3-90-56-80
Ghobakhloo, M., Azar, A., & Fathi, M. (2018). Lean-green manufacturing: the enabling role of information technology resource. Kybernetes, 47(9), 1752–1777. https://doi.org/10.1108/k-09-2017-0343 DOI: https://doi.org/10.1108/K-09-2017-0343
Gunarathne, N., Lee, K., & Kaluarachchilage, P. (2020). Institutional pressures, environmental management strategy, and organizational performance: the role of environmental management accounting. Business Strategy and the Environment, 30(2), 825–839. https://doi.org/10.1002/bse.2656 DOI: https://doi.org/10.1002/bse.2656
Hack, S. and Berg, C. (2014). The potential of it for corporate sustainability. Sustainability, 6(7), 4163–4180. https://doi.org/10.3390/su6074163 DOI: https://doi.org/10.3390/su6074163
Hanelt, A., Büsse, S., & Kolbe, L. (2016). Driving business transformation toward sustainability: exploring the impact of supporting is on the performance contribution of eco‐innovations. Information Systems Journal, 27(4), 463–502. https://doi.org/10.1111/isj.12130 DOI: https://doi.org/10.1111/isj.12130
Hassan, Y., Ghazal, T., Yasir, S., Al‐Adwan, A., Younes, S., Albahar, M., … & Ikram, A. (2025). Exploring the mediating role of information security culture in enhancing sustainable practices through integrated systems infrastructure. Sustainability, 17(2), 687. https://doi.org/10.3390/su17020687 DOI: https://doi.org/10.3390/su17020687
Hoff, R. and Shell, K. (2023). Environmental, social, governance: the future of process safety management or repeat of the past?. Process Safety Progress, 43(1), 89–100. https://doi.org/10.1002/prs.12535 DOI: https://doi.org/10.1002/prs.12535
Hong, Z. and Xiao, K. (2024). Digital economy structuring for sustainable development: the role of blockchain and artificial intelligence in improving supply chain and reducing negative environmental impacts. Scientific Reports, 14(1). https://doi.org/10.1038/s41598-024-53760-3 DOI: https://doi.org/10.1038/s41598-024-53760-3
Khuntia, J., Saldanha, T., Mithas, S., & Sambamurthy, V. (2018). Information technology and sustainability: evidence from an emerging economy. Production and Operations Management, 27(4), 756–773. https://doi.org/10.1111/poms.12822 DOI: https://doi.org/10.1111/poms.12822
Koman, G., Boršoš, P., & Kubina, M. (2024). Sustainable human resource management with a focus on corporate employee recruitment. Sustainability, 16(14), 6059. https://doi.org/10.3390/su16146059 DOI: https://doi.org/10.3390/su16146059
Murgolo, M., Tettamanzi, P., & Minutiello, V. (2023). Accounting, ESG dynamics and the pandemic: when the quality of disclosure becomes crucial to sustainable success. Corporate Governance, 24(3), 509–540. https://doi.org/10.1108/cg-04-2023-0161 DOI: https://doi.org/10.1108/CG-04-2023-0161
Pesqueira, A. and Sousa, M. (2024). Exploring the role of big data analytics and dynamic capabilities in ESG programs within pharmaceuticals. Software Quality Journal, 32(2), 607–640. https://doi.org/10.1007/s11219-024-09666-4 DOI: https://doi.org/10.1007/s11219-024-09666-4
Ragin-Skorecka, K. and Hadaś, Ł. (2024). Sustainable e-procurement: key factors influencing user satisfaction and dissatisfaction. Sustainability, 16(13), 5649. https://doi.org/10.3390/su16135649 DOI: https://doi.org/10.3390/su16135649
Rezac, F. (2022). Role of privacy protection in business models for sustainability. Journal of Business Models, 10(2), 31–57. https://doi.org/10.54337/jbm.v10i2.6952 DOI: https://doi.org/10.54337/jbm.v10i2.6952
Sabauri, L. (2024). Internal audit’s role in supporting sustainability reporting. International Journal of Sustainable Development and Planning, 19(5), 1981–1988. https://doi.org/10.18280/ijsdp.190537 DOI: https://doi.org/10.18280/ijsdp.190537
Sánchez, I., Miranda, M., David, F., & Ariza, L. (2019). The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency. Sustainability Accounting Management and Policy Journal, 10(5), 773–797. https://doi.org/10.1108/sampj-09-2018-0261 DOI: https://doi.org/10.1108/SAMPJ-09-2018-0261
Sareminia, S. and Haji, F. (2024). Enhancing employees’ quality of work life and engagement to foster corporate social responsibility: a data mining approach. Industrial and Commercial Training, 56(3), 213–239. https://doi.org/10.1108/ict-10-2023-0078 DOI: https://doi.org/10.1108/ICT-10-2023-0078
Thornton, T., Mangalagiu, D., Ma, Y., Lan, J., Yazar, M., Saysel, A., … & Chaar, A. (2019). Cultural models of and for urban sustainability: assessing beliefs about green-win. Climatic Change, 160(4), 521–537. https://doi.org/10.1007/s10584-019-02518-2 DOI: https://doi.org/10.1007/s10584-019-02518-2
Van, H., Afifa, M., & Saleh, I. (2024). Accounting information systems and organizational performance in the cloud computing era: evidence from SMEs. Sustainability Accounting Management and Policy Journal. https://doi.org/10.1108/sampj-01-2024-0044 DOI: https://doi.org/10.1108/SAMPJ-01-2024-0044
Yang, Y., Chen, X., Gu, J., & Fujita, H. (2019). Alleviating financing constraints of SMEs through supply chain. Sustainability, 11(3), 673. https://doi.org/10.3390/su11030673 DOI: https://doi.org/10.3390/su11030673
Zhang, B., Wang, Z., Miao, S., & Zhang, Z. (2025). The role of innovation and technology in achieving sustainability in China’s private enterprises. Edelweiss Applied Science and Technology, 9(5), 2064–2073. https://doi.org/10.55214/25768484.v9i5.7379 DOI: https://doi.org/10.55214/25768484.v9i5.7379
