ABSTRACT Digital technologies have created new opportunities and challenges in addressing sustainable development. Thus, the scope of companies' responsibility is expected to evolve into Corporate Digital Responsibility (CDR) aimed at measuring the social and environmental impacts of an organization's digitalization and monitoring its unintended consequences. The accountability for the digital impact and its communication to stakeholders are crucial aspects of CDR. The goal of this paper is to explore the stakeholders' impact on CDR reporting. The data collected for the research comes from content analysis of corporate sustainability reports of 148 listed companies, covering 2021–2023. The data was analyzed using descriptive statistics and the dynamic panel model. The findings suggest that not all stakeholder groups exert influence on CDR reporting. The study advances the theory and practice on the importance of reporting digital practices for the sustainable development of companies and their stakeholders by providing the framework that can help companies drive business growth in the digital era and strengthen stakeholder confidence.
Ewelina Zarzycka (2025) studied this question.