Proceedings of the International Conference on Policies, Processes and Practices for transforming Underdeveloped Economies into Developed Economies (PPP-UD 2025)

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Digitalization, Big Data Analytics, Corporate Sustainability, and Tax Behavior: An Integrated Literature Review

Authors
Shweta Goel1, *
1Department of Management, JIMS, Rohini, Delhi, India
*Corresponding author. Email: shweta.goel@jimsindia.org
Corresponding Author
Shweta Goel
Available Online 10 November 2025.
DOI
10.2991/978-94-6463-894-3_26How to use a DOI?
Keywords
Digitalization; Big Data Analytics; Corporate Sustainability; Tax Compliance; ESG; Blockchain
Abstract

This literature review examines how digitalization, which includes big data analytics (BDA), artificial intelligence (AI), blockchain, and e-invoicing, interacts with corporate sustainability practices and tax behavior. By bringing together evidence from various regions, it identifies key factors that affect environmental, social, and governance (ESG) outcomes as well as tax compliance. The findings show that adopting digital tools improves ESG performance, particularly in governance and social areas, while the impact on the environment is more complex. Digital tax tools, like mandatory e-invoicing and blockchain, boost compliance but depend on the quality of institutions and the culture of organizations. The review also suggests a framework that connects digital tools to firm performance through key factors like transparency and process improvement. It emphasizes governance aspects such as board diversity and measures against corruption. The review offers practical advice for corporate boards, policymakers, and regulators to help shape digital transformation strategies that balance compliance with sustainability goals. The originality of this work lies in integrating digitalization, corporate sustainability, and tax behavior into a single framework, pointing out gaps in research for future studies.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Policies, Processes and Practices for transforming Underdeveloped Economies into Developed Economies (PPP-UD 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
10 November 2025
ISBN
978-94-6463-894-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-894-3_26How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Shweta Goel
PY  - 2025
DA  - 2025/11/10
TI  - Digitalization, Big Data Analytics, Corporate Sustainability, and Tax Behavior: An Integrated Literature Review
BT  - Proceedings of the International Conference on Policies, Processes and Practices for transforming Underdeveloped Economies into Developed Economies (PPP-UD 2025)
PB  - Atlantis Press
SP  - 369
EP  - 375
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-894-3_26
DO  - 10.2991/978-94-6463-894-3_26
ID  - Goel2025
ER  -