Analysis of ICT Energy Efficiency Disclosure to Improve Business Management Practices and Its Contribution to the SDGs
Purpose: The new global approach to sustainability within the context of the SDGs is driving a digital transition. However, new technologies bring challenges related to the energy efficiency of their infrastructures. The aim of this exploratory work is to identify the companies with best practices i...
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| Format: | Article |
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MDPI AG
2025-01-01
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| Series: | Administrative Sciences |
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| Online Access: | https://www.mdpi.com/2076-3387/15/1/30 |
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| author | Manuela Sánchez-Vázquez Ainhoa Saitua-Iribar Noemí Peña-Miguel Javier Corral-Lage |
| author_facet | Manuela Sánchez-Vázquez Ainhoa Saitua-Iribar Noemí Peña-Miguel Javier Corral-Lage |
| author_sort | Manuela Sánchez-Vázquez |
| collection | DOAJ |
| description | Purpose: The new global approach to sustainability within the context of the SDGs is driving a digital transition. However, new technologies bring challenges related to the energy efficiency of their infrastructures. The aim of this exploratory work is to identify the companies with best practices in various aspects of the management, disclosure and verification of the energy efficiency of emerging technologies. Design/methodology/approach: Using a mixed qualitative and quantitative approach, the Non-Financial Information Statements of Spanish IBEX 35 companies are assessed. Findings: The results show that companies disclose non-financial information in relation to the materiality of energy efficiency and the actions implemented to improve it, but regulatory development is still required to ensure greater comparability of such information. Originality: To the best of our knowledge, this is the first study to analyse information on ICT energy sustainability in the context of Law 11/2008 in Spain, which also includes an analysis of information on the double materiality of risks and the policies and actions implemented by companies to manage them. Practical implications: Improving the information disclosed will increase its usefulness for the internal decision-making of companies, to improve ICT energy efficiency and SDG. Social implications: Improving the information disclosed will increase its usefulness for external decision-making by the different stakeholders, as regulators and other disclosing companies may take these selected companies as an example in each sector of activity. |
| format | Article |
| id | doaj-art-11a8f3f674804d80a2fa1d584bf7f22e |
| institution | Kabale University |
| issn | 2076-3387 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Administrative Sciences |
| spelling | doaj-art-11a8f3f674804d80a2fa1d584bf7f22e2025-01-24T13:15:23ZengMDPI AGAdministrative Sciences2076-33872025-01-011513010.3390/admsci15010030Analysis of ICT Energy Efficiency Disclosure to Improve Business Management Practices and Its Contribution to the SDGsManuela Sánchez-Vázquez0Ainhoa Saitua-Iribar1Noemí Peña-Miguel2Javier Corral-Lage3Audinfor, 48001 Bilbao, SpainFinancial Accounting I Department, University of the Basque Country (UPV/EHU), 48015 Bilbao, SpainFinancial Accounting I Department, University of the Basque Country (UPV/EHU), 48015 Bilbao, SpainFinancial Accounting I Department, University of the Basque Country (UPV/EHU), 48015 Bilbao, SpainPurpose: The new global approach to sustainability within the context of the SDGs is driving a digital transition. However, new technologies bring challenges related to the energy efficiency of their infrastructures. The aim of this exploratory work is to identify the companies with best practices in various aspects of the management, disclosure and verification of the energy efficiency of emerging technologies. Design/methodology/approach: Using a mixed qualitative and quantitative approach, the Non-Financial Information Statements of Spanish IBEX 35 companies are assessed. Findings: The results show that companies disclose non-financial information in relation to the materiality of energy efficiency and the actions implemented to improve it, but regulatory development is still required to ensure greater comparability of such information. Originality: To the best of our knowledge, this is the first study to analyse information on ICT energy sustainability in the context of Law 11/2008 in Spain, which also includes an analysis of information on the double materiality of risks and the policies and actions implemented by companies to manage them. Practical implications: Improving the information disclosed will increase its usefulness for the internal decision-making of companies, to improve ICT energy efficiency and SDG. Social implications: Improving the information disclosed will increase its usefulness for external decision-making by the different stakeholders, as regulators and other disclosing companies may take these selected companies as an example in each sector of activity.https://www.mdpi.com/2076-3387/15/1/30financial reportingICTsustainabilityenergy efficiencynon-financial reporting |
| spellingShingle | Manuela Sánchez-Vázquez Ainhoa Saitua-Iribar Noemí Peña-Miguel Javier Corral-Lage Analysis of ICT Energy Efficiency Disclosure to Improve Business Management Practices and Its Contribution to the SDGs Administrative Sciences financial reporting ICT sustainability energy efficiency non-financial reporting |
| title | Analysis of ICT Energy Efficiency Disclosure to Improve Business Management Practices and Its Contribution to the SDGs |
| title_full | Analysis of ICT Energy Efficiency Disclosure to Improve Business Management Practices and Its Contribution to the SDGs |
| title_fullStr | Analysis of ICT Energy Efficiency Disclosure to Improve Business Management Practices and Its Contribution to the SDGs |
| title_full_unstemmed | Analysis of ICT Energy Efficiency Disclosure to Improve Business Management Practices and Its Contribution to the SDGs |
| title_short | Analysis of ICT Energy Efficiency Disclosure to Improve Business Management Practices and Its Contribution to the SDGs |
| title_sort | analysis of ict energy efficiency disclosure to improve business management practices and its contribution to the sdgs |
| topic | financial reporting ICT sustainability energy efficiency non-financial reporting |
| url | https://www.mdpi.com/2076-3387/15/1/30 |
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