This study systematically examines the intersection of emerging digital technologies and organizational accountability within the sustainability domain using the TCCM framework. Guided by the SPAR-4-SLR protocol, a final corpus of 67 high-impact peer-reviewed articles was analyzed to synthesize current knowledge and identify structural gaps in governance architectures. Findings indicate that traditional human-led narrative disclosures are increasingly supplemented or replaced by technology-embedded verification systems offering real-time data granularity. The analysis shows that while the field is largely grounded in Stakeholder Theory and the Resource-Based View, mid-range theorizing is needed to address algorithmic bias and the gap between technological capabilities and accountability practices. Empirical evidence is concentrated in Europe and East Asia, exposing a digital divide that limits the applicability of findings to resource-constrained enterprises. The study provides a conceptual synthesis of how AI, blockchain, and IoT reshape transparency, highlighting the need for governance approaches that prioritize ethical oversight, decentralized validation, and substantive rather than symbolic compliance.
Sassioui et al. (2026) studied this question.