On the Pivotal Role of Data in Sustainability Transformations: Challenges and Opportunities

This discussion paper commenced by inquiring what needs to be done to unleash the full potential of data for the sustainability transformation. Each section subsequently provided propositions that serve as a roadmap for exploring how data management approaches can be optimized to support sustainable development goals. Overall, this discussion provides a frame of reference for research, for example for sustainability reporting approaches (i.e., regulatory non-financial reporting and carbon-reporting approaches), impact measurement and valuation method, and data activities (i.e., data management, data processes and data sourcing). This will allow Information Systems scholars some guidance in approaching the role of data in the sustainability transformation. We argue that it is important to consider the choice of different sustainability reporting approaches and their alignment with the choice of impact measurement and valuation method as well as data strategies and practices, when tackling corporate sustainability transformation,. We call for future IS research to explore the connection between these dimensions and how the interplay of the reporting approaches, impact measurement and valuation method, and data activities shape corporate sustainability transformation, in the truest sense of the word.