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This research examines how green digital technologies influence ESG disclosures among firms in an emerging capital market.

May 27, 2026SustainabilityOpen Access

Green Digital Technologies as Catalysts for Sustainable Business Transformation: Institutional Drivers of IFRS-Aligned Climate Disclosure in an Emerging Capital Market

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This research examines how green digital technologies influence ESG disclosures among firms in an emerging capital market.
Panel data analysis of 30 companies listed on the Amman Stock Exchange from 2020–2024 (N = 146 observations)
Utilized pooled OLS and random effects models to evaluate the impact of GDTs on ESG scores
Analyzed the role of institutional pressures on the adoption of green technologies
GDT adoption correlates positively with ESG scores (Pooled OLS: β = 5.448, p = 0.019; Random Effects: β = 5.941, p = 0.024)
Adopting firms average 1.73 points higher in ESG scores, with the largest effect observed in environmental disclosures (β = 3.460, p = 0.074)
CEO duality negatively impacts disclosure quality (β = -4.863, p < 0.001)

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Randomized trial explores ESG disclosure improvements in industrial companies, suggesting technology adoption boosts disclosure quality.

Alharthi et al. (2026) studied this question.

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