Impacts of governance and ESG elements in cloud computing: A theoretical and practical analysis

Objective: Identify whether the use of cloud computing technology enhances or meets the contributions related to the impact on ESG. Methodology: Exploratory quantitative study, applying research with 260 respondents using the statistical technique of Partial Least Squares Structural Equation Modeling (PLS-SEM). Originality / Relevance: The article discusses the relationship between the use of cloud computing technology and the veracity of the information presented by organizations on the impacts generated in ESG initiatives. Results: The results showed that there is a dissonance between sustainable practices and the use of cloud computing technologies, as there is no conception in the planning of organizations to use cloud computing services with issues related to ESG initiatives. While it was important to address positive impacts from a corporate perspective in our research, it was equally critical to address key stakeholders on ESG issues and corporate transparency related to disclosure of information. Social / Management Contributions: The benefits of cloud computing from an ESG perspective are clear, but companies must address the challenges in order to fully reap the benefits offered. Proper management of cloud computing reports can help support ESG initiatives by automating processes and standardizing data, providing greater transparency within the organization and to society. Organizations will also need to acquire new talent with experience and knowledge of sustainability principles.