Speaker
Description
Technology is essential for improving the collection, analysis and interpretation of financial and non-financial data in the context of increasing transparency regulations and the digital transformation of corporate reporting. The article investigates how academic research on corporate reporting can be supported by digital tools such as data processing software, programming languages, and standardized reporting formats. The study uses an applied methodology, examining the financial and sustainability reports of companies listed on the Bucharest Stock Exchange, focusing on the evolution of reporting practices over the period 2020–2023. The objective is to evaluate the advantages and disadvantages of extracting and processing reporting data using automated techniques. The results demonstrate that automation improves the consistency and effectiveness of content analysis, especially when identifying sustainability-related trends.
However, limitations such as inconsistent report formats, incomplete data availability, and the requirement for manual validation remain significant challenges. The findings support the idea that incorporating technology into academic research enhances analytical depth and aligns research methodologies with the ongoing digitalization of corporate reporting.
