Cybersecurity and Blockchain Impacts on Value Creation Process: Empirical Evidences From Non-financial Disclosure

As per the current trend, the digital transformation and the elements and technologies associated with it are growing for the better defense of the company itself. As the IR reports are getting common among many in the recent years, this research would be useful to identify the fairness of the company disclosures. For this purpose, this research has adopted a methodology of content analysis focusing on the telecommunication industries that are situated in the different parts of the globe to extract the depth of disclosures made by the sampled industries in the years 2020 and 2021 focusing only on the DT dimensions namely cybersecurity and blockchain.