Impact of digital transformation on the quality and reliability of ESG data: The constructive role of accountants' data analytics capabilities

TRAN HONG VAN

PhD., University of Finance – Marketing

Email: [email protected]

Abstract

The study examines the impact of digital transformation on the quality and reliability of Environmental, Social, and Governance (ESG) data and clarifies the constructive role of accountants’ data analytics capabilities in this process in Viet Nam. Based on in-depth interviews with managers at six listed companies, the findings show that while digital transformation provides the technological foundation for data automation and integration, it does not ensure data quality by itself. Instead, ESG data quality and reliability are constructed through the proactive involvement of accountants in designing data flows, interpreting information, and applying control mechanisms. The study highlights that transforming ESG data into reliable strategic information requires concurrent investment in digital technologies and the enhancement of accountants’ analytical capabilities.

Keywords: Data quality, digital transformation, ESG, sustainability accounting, data analytics capabilities

(This article was published in the Vietnam Economic & Financial Review, Vol 2, Issue 1, February 2026)

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