Page 1 of 16 - Cover Page Submission ID trn:oid:::2945:320666432

DRAFT
DRAFT
Turnitin

Document Details

Submission ID

trn:oid:::2945:320666432 14 Pages

Submission Date 5,928 Words

Oct 22, 2025, 8:46 AM GMT+5

37,585 Characters

Download Date

Oct 22, 2025, 8:47 AM GMT+5

File Name

unknown_filename

File Size

200.2 KB

Page 1 of 16 - Cover Page Submission ID trn:oid:::2945:320666432

 Page 2 of 16 - AI Writing Overview Submission ID trn:oid:::2945:320666432

75% detected as AI Caution: Review required.

The percentage indicates the combined amount of likely AI-generated text as It is essential to understand the limitations of AI detection before making decisions
well as likely AI-generated text that was also likely AI-paraphrased. about a student’s work. We encourage you to learn more about Turnitin’s AI detection
capabilities before using the tool.

Detection Groups
19 AI-generated only 70%
Likely AI-generated text from a large-language model.

5 AI-generated text that was AI-paraphrased 5%

Likely AI-generated text that was likely revised using an AI-paraphrase tool
or word spinner.

Disclaimer
Our AI writing assessment is designed to help educators identify text that might be prepared by a generative AI tool. Our AI writing assessment may not always be accurate (it may misidentify
writing that is likely AI generated as AI generated and AI paraphrased or likely AI generated and AI paraphrased writing as only AI generated) so it should not be used as the sole basis for
adverse actions against a student. It takes further scrutiny and human judgment in conjunction with an organization's application of its specific academic policies to determine whether any
academic misconduct has occurred.

Frequently Asked Questions

How should I interpret Turnitin's AI writing percentage and false positives?

The percentage shown in the AI writing report is the amount of qualifying text within the submission that Turnitin’s AI writing
detection model determines was either likely AI-generated text from a large-language model or likely AI-generated text that was
likely revised using an AI paraphrase tool or word spinner.

False positives (incorrectly flagging human-written text as AI-generated) are a possibility in AI models.

AI detection scores under 20%, which we do not surface in new reports, have a higher likelihood of false positives. To reduce the
likelihood of misinterpretation, no score or highlights are attributed and are indicated with an asterisk in the report (*%).

The AI writing percentage should not be the sole basis to determine whether misconduct has occurred. The reviewer/instructor
should use the percentage as a means to start a formative conversation with their student and/or use it to examine the submitted
assignment in accordance with their school's policies.

What does 'qualifying text' mean?

Our model only processes qualifying text in the form of long-form writing. Long-form writing means individual sentences contained in paragraphs that make up a
longer piece of written work, such as an essay, a dissertation, or an article, etc. Qualifying text that has been determined to be likely AI-generated will be
highlighted in cyan in the submission, and likely AI-generated and then likely AI-paraphrased will be highlighted purple.

Non-qualifying text, such as bullet points, annotated bibliographies, etc., will not be processed and can create disparity between the submission highlights and the
percentage shown.

Page 2 of 16 - AI Writing Overview Submission ID trn:oid:::2945:320666432

 Page 3 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

TITLE

“The Future of Strategic Business Analysis: Integrating SDGs and Digital Transformation
in Emerging Accounting and Finance Operations”

INTRODUCTION

Background of the Study

Many organizations around the world are experiencing a major change through digital
transformation. This change is driven by Industry 4.0 technologies such as artificial intelligence
(AI), blockchain, the Internet of Things (IoT), and financial technology (FinTech). According to
Shabur (2024), these technologies play an important role in advancing sustainable industrial
practices. Digital tools are now essential in improving the accuracy and transparency of financial
reporting. It makes it easier to record, process, and share information in real time. Chen (2025)
stated that the use of FinTech tools helps improve the accuracy and efficiency of accounting
systems, leading to smarter financial decision-making. Similarly, Han et al. (2022) found that
blockchain and AI can improve transparency and trust in accounting records, which supports
SDG 9’s goal of building innovative and resilient infrastructure.
The relationship between Strategic Business Analysis and the United Nations Sustainable
Development Goals (SDGs) has also become more important in recent years. SBA is closely
linked to SDG 8 (Decent Work and Economic Growth), SDG 9 (Industry, Innovation, and
Infrastructure), SDG 12 (Responsible Consumption and Production), and SDG 13 (Climate
Action). For SDG 8, SBA helps businesses identify opportunities that improve productivity and
promote fair employment. In relation to SDG 9, Abbes (2025) explained that digital
transformation serves as a strategic driver that promotes responsible innovation and increases
competitiveness. For SDG 12, Petcu et al. (2024) highlighted that SBA supports responsible
production by using digital tools that improve transparency in sustainability reporting. Lastly,
Alsulami et al. (2025) connected SDG 13 to SBA through the use of digital technologies that
enhance environmental accountability and help companies manage their impact on the
environment.
Overall, the integration of Strategic Business Analysis, digital transformation, and the
Sustainable Development Goals allows businesses to achieve both financial success and
sustainability. By combining technology with responsible management practices, organizations
can make better decisions that encourage innovation, decent work, and environmental protection.
This approach helps ensure that future business operations are sustainable, ethical, and aligned
with global development goals.
Statement of the Problem
With the progress of digital transformation, many businesses still struggle to connect it with the
Sustainable Development Goals (SDGs) in their strategic business analysis. Abbes (2025)
explains that in today’s fast-changing digital world, organizations face challenges in combining
new technologies with sustainability and corporate responsibility. This gap limits their ability to
achieve long-term and responsible growth. Also, the lack of accounting systems that can measure

Page 3 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 4 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

both financial and sustainability results. Most traditional systems focus mainly on profit and
overlook environmental and social impacts. Petcu et al. (2024) point out the need for an
integrated framework that connects Industry 4.0 technologies with sustainable development to
make accounting and reporting more transparent and efficient.
Digital adoption is also uneven, especially among small and medium-sized enterprises (SMEs)
and in developing countries. Chen (2025) found that SMEs often struggle with limited resources,
technology gaps, and resistance to change, making it difficult for them to fully adapt to digital
systems. This uneven adoption widens the digital divide and limits innovation and
competitiveness.
Lastly, many business analysis tools still focus on short-term profits instead of long-term
sustainable goals. There is a need to improve strategic business analysis so that it supports
inclusive, climate-friendly, and ethical development. Without this, businesses may fall behind in
meeting sustainability standards and global expectations.
Objectives of the Study
This study aims to understand how digital transformation and the SDGs can be integrated into
strategic business analysis in accounting and finance operations. Specifically, it aims to:
●​ Assess how digital transformation can support SDG-aligned accounting and finance
operations.
●​ Identify ways to apply Sustainable Development Goals within strategic business analysis.
●​ Analyze the key challenges and opportunities of digital transformation to achieve SDGs
8, 9, 12, and 13.
●​ Propose a framework that shows how strategic business analysis can align with
sustainability and digital transformation.
Significance of the Study
Business Organizations. This study offers significant insights for businesses looking to improve
their strategic decision-making and reporting frameworks by integrating Sustainable
Development Goals (SDGs) and digital transformation. Companies can improve their capacity
to develop sustainably by aligning business analysis with SDGs 9 (Industry, Innovation, and
Infrastructure) and 12 (Responsible Consumption and Production), as well as improving resource
efficiency and minimizing waste. The combination of digital technologies and
sustainability-driven initiatives will allow firms to make data-driven decisions, increase
transparency in financial and operational reporting, and have a long-term positive influence on
economic and environmental performance. Also, the study helps to construct flexible,
future-ready firms capable of thriving in a digitally and sustainably driven global economy.
Accounting Professionals. This study emphasizes the growing requirement for accounting
professionals to acquire digital and sustainability competencies to remain relevant in the
ever-changing landscape of finance and auditing. As the accounting profession moves toward
technology-enabled practices that match with SDG 8 (Decent Work and Economic Growth) and
SDG 9, practitioners must adapt to emerging technologies such as data analytics, AI-driven
financial systems, and integrated sustainability reporting. The conclusions of this study
encourage accountants to improve their skills in handling and understanding digital financial
data, incorporating sustainability criteria into performance evaluations, and guaranteeing

Page 4 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 5 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

accountability across organizational processes. Accounting experts may help create ethical,
efficient, and forward-thinking financial management by bridging the gap between digital
transformation and sustainability goals.
Society. The study helps to promote inclusive, ethical, and environmentally responsible
economic growth that aligns with SDGs 8 and 13 (Climate Action). The incorporation of SDGs
into business analysis pushes firms to prioritize social responsibility and environmental
sustainability while still pursuing profitability. This study demonstrates how digitally changed
accounting and finance processes may support long-term economic systems that balance growth,
equity, and environmental preservation. The study promotes a society in which innovation and
economic advancement live peacefully with climate action and responsible production through
more openness, ethical governance, and sustainable business practices.
Scope and Limitations
This study analyzes the integration of digital transformation and the Sustainable Development
Goals (SDGs) 8, 9, 12, and 13 into strategic business analysis in emerging economies, with a
focus on the implications for accounting and finance operations. The study examines sustainable
reporting, financial innovation, and responsible business practices from 2020 to 2025, drawing
on both secondary academic sources and primary research data. Regardless, by focusing on
contemporary literature and data from 2020 to 2025, the study provides a timely and relevant
insight into current trends affecting the long-term digital revolution in accounting and finance.

DISCUSSION

The Digital Transformation of Strategic Business Analysis

Al-Okaily et al. (2023) highlight the evolution of traditional analysis toward digital accounting,
revealing that the adoption of digital accounting and financial technology (FinTech) drives
business growth and competitiveness. Their study shows that increasing market competition
pushes organizations to adopt data-centric systems for more effective decision-making. Similarly,
Shabur (2024) emphasizes that Industry 4.0 technologies and digitization have created
opportunities for seamless information exchange between humans and machines. The utilization
of these technologies enhances businesses’ access to vast amounts of information, enabling
informed and strategic decisions. In accounting and finance, digitalization facilitates real-time
data analysis in financial statements and sustainability reports, influencing both economic and
ecological performance.

Supporting these findings, Alhammadi (2024) underscores the significant role of Industry 4.0
technologies in fostering sustainability and reshaping business processes, including accounting
and finance. The integration of digital systems improves data accuracy, efficiency, and
decision-making, which are vital for financial reporting and strategic analysis. Automation
minimizes human errors and increases productivity, allowing accountants to focus on
higher-level business insights. This also demonstrates the interconnection between Industry 4.0

Page 5 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 6 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

technologies and the Sustainable Development Goals (SDGs), particularly in promoting

sustainable environmental and economic growth.

Han (2022) provides a comprehensive review of how blockchain and FinTech transform business
practices, especially in accounting and finance, in alignment with SDG 9. The study highlights
blockchain’s ability to deliver real-time accounting data, detect anomalies, and reduce manual
reconciliations. This enhances the reliability of automated business analyses and redefines the
role of accountants from traditional record-keeping to strategic, technology-driven
decision-making, while supporting sustainability goals.

Alodat (2025) examines the impact of FinTech on the digitalization of Accounting Information
Systems (AIS) across industries, particularly for small businesses. The findings reveal that while
large firms rapidly adopt digitalization, small and medium-sized enterprises (SMEs) often face
technological and financial constraints despite the availability of Software-as-a-Service (SaaS)
platforms. Nonetheless, leveraging FinTech remains essential for SMEs to improve transparency,
efficiency, and competitiveness.

Abdullah and Almaqtari (2024) investigate the influence of Artificial Intelligence (AI), Industry
4.0, and the Technology Acceptance Model (TAM) on accounting practices. Their findings show
that AI enhances accounting systems’ efficiency and effectiveness by integrating Big Data,
Cloud Computing, and Deep Learning to optimize processes, reduce costs, and improve
decision-making. In support, Zhang and Wang (2024) discuss how digital transformation directly
influences strategic decision-making by affecting internal and external business factors,
ultimately contributing to long-term sustainability and profitability.

Sustainable Business Analysis and SDG 9 (Industry, Innovation & Infrastructure)

Toshiniwal et al. (2024) successfully link inclusive financial systems to Sustainable

Development Goal 9 (SDG 9) by examining twelve corporate case studies that demonstrate
businesses’ involvement in promoting sustainable industrial growth. The study reveals that while
financial inclusion plays a crucial role in achieving sustainable development, other indirect
channels such as innovation, technology adoption, and digital infrastructure also significantly
contribute to long-term sustainability. Huy and Phuc (2025) investigate the relationship between
the Electronic Digital Accounting Information System (EDAIS) and Sustainable Business Model
Innovation (SBMI). Their findings indicate that EDAIS positively influences SBMI by
leveraging advanced technologies to enhance business processes and promote sustainable
growth, thereby aligning closely with SDG 9.

De Morais and Sehnem (2025) explore how digital transformation (DT) and innovation impact
decision-making in the financial industry, emphasizing the continued importance of stakeholder
involvement despite technological advancement. Their study concludes that stakeholders remain
essential in shaping sustainable strategies and highlights the interconnection between DT and

Page 6 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 7 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

Business Model Innovation (BMI) in driving financial inclusion and operational efficiency.
Similarly, Abbes (2025) emphasizes that the true value of digital transformation lies not merely
in adopting new technologies but in strategically aligning them with long-term business
objectives. This alignment enhances transparency, strengthens risk management, and supports
environmental and social initiatives. Consequently, it redefines the role of accountants in
integrating innovation and sustainability into financial reporting for stakeholders.

Abdullah and Almaqtari (2024) discuss the barriers faced by large organizations and small and
medium-sized enterprises (SMEs) in adopting artificial intelligence (AI) technologies within
accounting operations. The study identifies structural and procedural limitations that hinder AI
implementation across different organizational types. Alodat (2025) highlights the persistent
digital divide between SMEs and large firms, noting that financial constraints, lack of technical
expertise, and cultural resistance to change contribute to the gap. The study suggests that
addressing these challenges and effectively leveraging technological advancements are critical
for maintaining competitiveness in an evolving digital economy.

Antonini (2024) further identifies that accounting digitalization enhances decision-making

processes and supports environmental protection efforts, although challenges persist in
integrating digital tools within accounting education and practice. Finally, Singh et al. (2023)
underscore the role of technology in driving strategic industrial growth and sustainable
development. Their findings advocate for collaboration among policymakers, researchers, and
administrators to ensure digital innovation promotes equity, reduces inefficiencies, and
strengthens competitiveness through digital justice and quality.

Responsible Accounting and SDG 12 (Responsible Consumption & Production)

Responsible accounting links financial systems with sustainability goals. SDG 12 promotes
efficient resource use, reduced waste, and responsible production. Accounting plays a central
role in tracking how materials, energy, and emissions affect both cost and value. Digital
transformation strengthens this connection by integrating environmental data into financial
systems.

Digital tools improve traceability and eco-accounting. Syed et al. (2024) explain that digital
platforms and mobile systems increase visibility in production and supply chains. Companies
trace how raw materials move from sourcing to disposal. Bocean et al. (2025) state that digital
systems improve efficiency but also risk promoting overproduction. They suggest circular
accounting models to balance economic growth and environmental cost. Alsulami et al. (2025)
show that AI and blockchain help verify sustainability data. These systems make tracking
transparent and reduce fraud in environmental reporting.

Big Data Analytics and cloud systems support sustainability reporting. Hussien et al. (2025)
report that Big Data improves accuracy in sustainability disclosures. Analytics tools detect where
materials or energy are wasted. Petcu et al. (2024) highlight that cloud accounting improves
accessibility and real-time monitoring. Managers use cloud dashboards to connect financial

Page 7 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 8 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

performance with environmental data. The World Bank (2020) supports this view, noting that
digital records save resources and reduce errors.

Environmental cost and lifecycle analysis improve production accountability. Tukker (2020)
describes carbon accounting as a way to assign emissions responsibility to both producers and
consumers. Thongpaeng (2024) explains that environmental cost accounting at the enterprise
level helps identify hidden environmental expenses. Jia et al. (2023) show that the System of
Environmental-Economic Accounting (SEEA) measures resource depletion and ecosystem
services. Material Flow Cost Accounting (MFCA) tracks material losses, turning waste into
measurable financial values. These tools help companies connect costs to their environmental
impact.
Management accounting supports the shift toward a circular economy. Berrone and Fosfuri
(2023) explain that managers use Strategic Management Accounting to assess recycling and
reuse benefits. Dhaigude et al. (2025) emphasize that sustainable financial management connects
circular production with cost control. When environmental metrics appear in budgets,
sustainability becomes part of performance planning. Analysts use lifecycle costing to forecast
long-term savings from resource efficiency. Accounting thus guides strategic decisions on
material reuse, product life, and environmental design.

Digital finance systems use dashboards to monitor sustainability in real time. Sharifi and
Yamagata (2024) describe digital infrastructure that tracks energy use and waste output. These
dashboards display key indicators such as carbon emissions, waste cost, and energy consumption
beside financial metrics. The UN SDG 12 Report (2024) notes that digital dashboards help
organizations measure their progress toward responsible consumption targets. Accountants use
these tools to report data that supports both financial transparency and environmental
accountability.

Digital transformation also introduces risks. Istrate (2024) warns that digitalization increases
energy use and e-waste. Data centers consume large amounts of electricity. Khan and Mahmood
(2024) link fast technology turnover to resource depletion. Accountants must measure these costs
through carbon accounting and lifecycle analysis. Green IT policies reduce environmental harm
by promoting energy-efficient systems and responsible disposal. Integrating these costs into
reports ensures that digital efficiency does not hide environmental impact.

Responsible accounting transforms sustainability into measurable business practice.

Environmental data becomes part of financial analysis. Digital tools make waste, energy use, and
emissions visible in cost structures. Accountants and managers use this information to make
informed decisions that support SDG 12 goals.

Climate Accounting and SDG 13 (Climate Action)

Global agreements on climate accounting converge. IFRS Foundation (2023) developed S2 as a

baseline for governance, risk management, GHG emissions, and financial performance
disclosures, with S2 expected to approach global agreement on climate disclosures in its
post-2023 iteration. Firms must change voluntary sustainability disclosures into required, similar

Page 8 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 9 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

climate disclosures. The Organization for Economic Cooperation and Development (OECD,
2024) likewise calls for better climate disclosure and forward-looking climate metrics to align
financing with net-zero goals. In a similar vein, these efforts may help institutionalize climate
disclosure in corporate financial strategy. Sharaf-Addin (2024) also argues that accountants must
be trained to value carbon data as rigorously as financial data and include climate-related costs in
budgets and valuations.

However, this convergence also faces significant challenges in practice. Many emerging-market
companies lack the data infrastructure or regulatory enforcement to comply with IFRS S2
immediately, and smaller firms in developing economies may remain outside its scope.
Sharaf-Addin (2024) highlights persistent gaps: despite net-zero pledges, organizations struggle
to accurately measure, verify, and allocate emissions costs. Likewise, the IMF (2024) warns that
inadequate climate accounting poses a fiscal risk: it estimates that achieving climate goals
requires investment amounting to about 3.8% of global GDP. These findings reveal a research
and practice gap: strategic analysts must develop new tools to integrate local climate data into
financial systems and contextualize global standards for different economies. In particular, they
should design forward-looking scenario models and training programs to help under-resourced
firms embed climate metrics into risk management and capital planning. Analysts can also
explore how to mainstream climate accounting in financial services – for example, incorporating
physical and transition risk into loan underwriting and portfolio analysis – addressing a critical
need for aligning finance with SDG 13. Notably, even when disclosure frameworks exist,
implementation can lag: many firms in Asia still offer only qualitative climate statements
without rigorous metrics.

In practice, this requires that analysts work with sustainability teams and regulators to translate
high-level principles to operational practice. In sum, while global climate accounting standards
are converging, there is an open challenge to effective implementation in emerging markets
where analysts can develop and test analytics and controls that translate policy into practice.
According to Sharaf-Addin (2024), although including the carbon costs in project feasibility and
asset valuations is important, the modes of integrating carbon costs into key financial figures are
not extensively studied. So far, regulators and banks in the Philippines have experimented with
climate stress tests/microstress testing and climate-related sustainability reporting, but with no
local standards set, firms and analysts must adapt global standards to local conditions.

Digital technologies are listed as one of the facilitators of climate-aligned finance. An example
of this is the suggestion by Saeed and Nagriwum (2025) to adopt the notion of eco-digitalization,
where AI, remote sensing, and big data can be used to radically enhance the accuracy of
emissions measurements and reporting. Carbone and Alon (2022) note that AI-driven analytics
and blockchain platforms are fintech innovations, which can make sustainable finance more
efficient, transparent, and inclusive, enabling finance teams to model climate scenarios and
resilience in a proactive manner. They underline the fact that this sort of digital transformation is

Page 9 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 10 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

becoming a precondition of the financial sector to take global climate action. The implication of
these innovations is new uses: banks might apply AI-enhanced climate models to modify credit
risk ratings according to climate risks (e.g. flood or drought risk), and insurance companies may
use satellite data to check the green assets. In practice though these applications are still in their
infancy. As an example, Swinkels (2024) records that carbon markets which operate with the
blockchain have resulted in the creation of approximately 21.2 million of tokenized carbon credit
deals and only 78 active trade participants holding a limited amount of tokenized types, which
highlights that these platforms are still in their early stages.

The implementation barriers encountered across climate-tech pilots include the difficulties of
scaling and integrating. In Swinkels (2024), these include issues with low liquidity and market
concentration in blockchain-based carbon markets, referred to as tokenization and gamification.
However, the overall technology still experiments early, and data do not standardize, which could
cause climate data silos from different AI or blockchain systems (Saeed & Nagriwum, 2025).
These challenges pronounce themselves particularly in emerging markets, which incur high data
costs, poorly access the internet, technically lack talent, and integrally lack financial systems.
Calculated analysts and regulators could work together toward building interoperability
protocols, standards, and certifications for climate-data tools. For example, regulators could
require open data formats or certify a suite of climate analytics models. They can also run pilot
studies that combine existing risk-management frameworks with new tools and capabilities.
However, it is only through a systems approach integrating innovation, policy and capability
building in the financial sector that these barriers can be addressed, as high-tech tools alone have
marginal benefits for climate finance (Saeed & Nagriwum, 2025; IMF, 2024).

The opportunities in financial services are unique; by integrating climate data into the banking
and insurance risk models, it is possible to shift capital towards climate-resilient projects.
However, the coordination between technological innovation and data governance systems and
client confidentiality is a continuing issue. In addition, there is a high skills gap among the
professionals in the field of finance, as often they are not skilled in the use of modern data
analysis tools, especially in new market settings. These organizational and human resource
variables are not well studied in the existing academic literature. These issues must be properly
tackled to make sure that digital enablers are working in the best possible conditions in
climate-congruent financial systems. Overall, the combination of digital innovation and strategic
climate finance needs to be interdisciplinary (Saeed and Nagriwum, 2025; IMF, 2024).

Digital Transformation and SDG 8 (Decent Work & Economic Growth)

The Sustainable Development Goal 8 (SDG 8) aimed to promote sustained, inclusive and
sustainable economic growth, full and productive employment and decent work for all. Its
objective is becoming increasingly significant as organizations develop more value through
automation, artificial intelligence (AI), and digital finance, manage labor, and evaluate

Page 10 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 11 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

productivity in accounting and finance. In recent researches it has been demonstrated that in the
event that technology and human-oriented policies is synchronized with sustainable practices
they may be able to create equitable growth and quality employment.

Based on the Future of Jobs Reports by the World Economic Forum (2023, 2025), despite the
fact that the technological development is posing a significant threat to many jobs, new job
opportunities are being created, including data analytics, digital finance, and AI literacy. The
digitalization does not only bring in productivity, but it is also the barrier to reorganization in
accounting and finance. When it comes to strategic business analysis, this implies that a growing
need of connecting the workforce planning and digital adoption to allow automation to entail
constant learning and job design. The WEF finally concludes that inclusive digital strategies and
upskilling initiatives support digital change management that can fulfill the goals of SDG 8 on
employment and growth.

In another review conducted by Hotte et al. (2023), they find out that the outcome of automation
depends on how the organizations cope with displacement of labor and the improvement of tasks.
They discovered that routinely accounting activities may be automated, and jobs that need
analysis and decision support are growing. The paper proposes that companies perform a
workforce impact analysis prior to automation, which is associated with efficiency benefits
linked to social and employment issues in line with SDG 8.

Dabic et al. (2023) involve the human dimension of digital work by stating that the decent work
conceptualization in the digital environment should be based on the quality of the work,
autonomous rights, and mental health. Their study reveals that the work-life balance and
inclusiveness can negatively affect the work environment that is not managed properly on the
internet. Conversely, the accounting and finance remote working and online collaboration tools
contribute significantly towards the protection of the health of the workers and in measuring
productivity. They also recommend in their paper that the social sustainability indicators such as
workload balance, engagement and inclusiveness should be included in the business performance
measurement so as to ensure that the digital transformation does not only make the business
economically efficient, but also optimizes the human employment in a more humane manner.

This opinion is supported by the International Labour Organization (ILO, 2024) who mentions
that digitalization must complement, rather than substitute, human labor. ILO emphasizes that to
achieve a fair digital transformation, it is necessary to have fair pay, good social protection, and
the engagement of digital literacy in workforce development. This is quite similar to SDG Target
8.5 that promotes full and productive employment and decent work to everyone. To strategic
business analysts, it is the introduction of human capital measures and digital literacy measures
to the performance of a company to ensure that technological changes do not only favor a
specific set of individuals with high-tech skills, but also all workers.

Page 11 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 12 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

At the ground level, Rahman and Sadik (2025) uncover a high degree of association between
digital financial transformation, financial inclusion, and decent work. Their study demonstrates
that the availability of digital payments and financial services can enhance entrepreneurship
(SDG 8.3) and formalize work and make it economically viable. Using the Institutional and
Stakeholder Theories, they state that financial inclusion is a facilitator and a outcome of decent
work. The implications of this in the case of accounting and finance are that digital financial
systems can enable micro, small and medium enterprises (MSMEs) and facilitate the inclusion of
economic participation.

In addition to this, Al-Qudah and Al-Qudah (2024) indicate that the process of digital
transformation of small and medium sized enterprises (SMEs) represents a direct path to
inclusive and sustained economic growth. By using digital tools, SMEs will be able to eliminate
productivity and formal employment barriers that result in improved quality jobs. They however
warn that there are challenges of inadequate technology capacity and funding. The strategic
business analysis should therefore recognize sustainable digital strategies and funding sources
that will assist in bridging the SME digital divide, which is critical towards the SDG 8 of
developing economies.

According to Tiron-Tudor et al. (2025), there is an increasingly gap between the demand for
digital skills by employers and the willingness of accounting graduates. Their analysis reveals
that the students tend to underestimate important Industry 5.0 capabilities such as AI literacy,
data analytics, and digital collaboration. This lack of skills is endangering the employability and
the onward SDG 8 aim of decent work. The authors recommend curriculum changes, better
industry-academic partnerships, and targeted upskilling initiatives to make education more
aligned with the technological change and to guarantee all are digitally transformed.

Meanwhile, Hermawan (2025) provides the more regional statistics of Southeast Asia that shows
that the digital transformation boosts labor efficiency, job satisfaction, and productivity. With the
use of AI, automation, and cloud-based accounting, businesses will become more efficient and,
simultaneously, increase the degree of employee satisfaction through flexible arrangements and
open reporting. This adds to the idea that the creation of technologies can be equally aligned with
the decent work as well, however, the businesses will also have to invest in the development of
skills and ethical management.

Regarding sustainability, Alamsyahbana et al. (2024) align circular economy practices with SDG
8, which shows that through resource efficient production systems, new jobs are created in
recycling, environmental auditing, and the sustainable cost management. With a connection
between the concepts of a circular economy and the innovation of accounting, they demonstrate
that sustainable financial systems are capable of providing the level of economic growth without
negatively impacting the environment, and at the same time create meaningful jobs. The

Page 12 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 13 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

integration of the circular economy data into accounting and reporting processes is thus an
important move towards the attainment of economic and ecological sustainability.

Lastly, Lamberti (2025) cautions that, although the new technology like AI and blockchain can
enhance efficiency and transparency, the new technology is also associated with novel threats,
including job losses, cybersecurity risks, and bias in algorithms. This requires risk management
and ethical governance and evaluation of fairness to be incorporated in digital finance strategies
by strategic business analysts. The issue of innovation versus decent work is therefore a major
concern with sustainable finance during the digital era.

The Convergence of SDGs and Digital Transformation

Digital transformation connects technology with sustainability. It creates links among SDG 8 on
decent work, SDG 9 on innovation, SDG 12 on responsible production, and SDG 13 on climate
action. Accounting and finance operations now focus on both profit and purpose. Strategic
business analysis uses digital tools to align performance with sustainability goals.

Shabur (2024) and Alhammadi et al. (2024) showed that Industry 4.0 technologies—AI, IoT, and
automation—support SDG 9 by improving efficiency and reducing waste. Hermawan et al.
(2025) found that these technologies also advance SDG 8 by increasing job quality and
productivity. Digital accounting and FinTech platforms create transparency and financial
inclusion, promoting decent work and innovation. Ren et al. (2024) confirmed that climate
finance links SDG 8, 9, and 13 by funding green industries and renewable projects. Bocean et al.
(2025) and Syed et al. (2024) explained that digital traceability systems enhance responsible
consumption under SDG 12. Collectively, digital transformation builds a shared framework
where growth, innovation, and sustainability reinforce each other.

Modern business analysis uses frameworks like the Triple Bottom Line, ESG, and Integrated
Reporting. Abbes (2025) stated that digital transformation embeds ESG into accounting systems,
improving transparency and governance. Berrone and Fosfuri (2023) emphasized that
management accounting supports circular economy transitions through lifecycle and material
flow analysis. The IFRS S2 standard (2023) connects financial disclosure with climate risk
management, strengthening SDG 13. Hariyani et al. (2025) added that digital platforms such as
blockchain and AI make ESG reporting measurable and verifiable. These frameworks ensure that
financial analysis reflects environmental and social performance alongside profit.

Strategic business analysts use data systems to design performance indicators for sustainability.
Hussien et al. (2025) identified that Big Data Analytics measures waste reduction and material
efficiency. Petcu et al. (2024) demonstrated that cloud systems track sustainability KPIs in real
time. Analysts integrate indicators such as carbon intensity, green investment ratio, and
workforce digital training rate. Rahman and Sadik (2025) highlighted how digital finance
supports decent work through inclusion metrics. Analysts use these KPIs to evaluate progress

Page 13 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 14 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

toward SDG 8, 9, 12, and 13. This integration turns accounting into a driver of responsible and
data-driven decision-making.

Sharifi and Yamagata (2024) described smart cities as models where digital infrastructure
improves energy use and waste management. These cities show how data-driven systems meet
both SDG 9 and 13 goals. Carbone and Alon (2022) showed that FinTech innovations like green
bonds and digital banking promote sustainable finance. These systems attract investment for
climate projects while ensuring financial accountability. Varriale et al. (2024) and Antonini
(2024) found that digital technologies help industries shift to circular production. Smart
manufacturing uses AI and automation to reduce emissions and reuse resources. These cases
show how digitalization transforms cities, finance, and industries into platforms for sustainable
growth.

Industry 5.0 combines human expertise with intelligent automation. Tiron-Tudor et al. (2025)
warned that accountants must upskill in AI and analytics to remain relevant. Istrate (2024) and
Alotaibi et al. (2024) discussed the need for ethical digital systems that manage both efficiency
and environmental cost. Swinkels (2024) explored blockchain’s use in carbon markets to support
climate finance under SDG 13. Carbone and Alon (2022) noted that FinTech is essential for
managing climate-related financial risks. The OECD (2024) and IMF (2024) emphasized that
aligning finance with climate goals requires stronger data integration and disclosure. Industry 5.0
and AI governance aim to balance automation, ethics, and sustainability within business
operations.

Digital transformation links all SDG goals through data and accountability. It connects decent
work with innovation, responsible production, and climate action. Frameworks like ESG and
Integrated Reporting give structure to sustainable finance and accounting. Strategic business
analysts play a key role in translating digital data into measurable sustainability progress. Smart
cities, green finance, and digital industries prove that technology and ethics can move together.
The future of accounting depends on systems that make sustainability traceable, measurable, and
financially viable.

CONCLUSION

Summary of Key Findings

Strategic Business Analysis has evolved into a sustainability-driven, data-powered discipline: the
study shows that AI, IoT and blockchain enable real-time integration of financial and
environmental data, boosting reporting transparency and strategic foresight. This transition
compels finance professionals to become “digital and sustainable literate” strategic consultants,
embedding ESG metrics into planning and aligning decisions with long-term climate and social
goals.

Page 14 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 15 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

Digital transformation directly links finance with key sustainability goals, aligning operations
with the SDGs for innovation, decent work, responsible production and climate action. In
practice, Industry 4.0 and FinTech tools boost efficiency and job quality (advancing SDGs 9
and 8), while blockchain traceability and climate-finance mechanisms reinforce responsible
production and channel investment into green industries (advancing SDGs 12 and 13).

Finally, integration of finance, technology and sustainability to generate long term financial
returns The ESG integration involves using digital technologies like dashboards and carbon
accounting to measure carbon emissions, waste, etc. in financial accounting, allowing companies
to measure their impact, plan future efficiencies and treat sustainability as an asset for green
investment and resource efficiency as drivers of future returns.

Implications for Practice

The changes implies that accountants, analysts and financial managers will have to become both
digital and sustainable literate. As the expertise of AI-driven analytics, climate assessment and
ESG reporting is now necessary. Accounting will not only be required to read financial
information but also environmental and social measures and be a strategic consultant instead of a
record keeper.

The SDG indicators have become a business imperative in the financial systems of organizations.
Corresponding financial plans to climate and social objectives should be made by businesses,
and investments of the corporations should promote the innovation, green finance, and decent
working places. The inclusion of sustainability in performance dashboards will allow tracking
both profitability and impact in a continuous manner.

There must also be collaboration at the policy level in order to solve the digital gap. Some of the
barriers to the utilization of digital tools by the small and medium enterprises (SMEs) include
high cost and expertise. Policymakers can provide financial incentives, technical support, and
training programs as a solution that will make SMEs transform into digital and sustainable
operations. This will render the benefits of digital transformation to be inclusive and equal across
the industries.

Recommendations

Based on the findings, further academic research is recommended to deepen the understanding of
digital sustainability reporting among small and medium-sized enterprises (SMEs). Future
studies should explore how SMEs in emerging economies can effectively integrate the principles
of SDG 8, 9, 12, and 13 into their accounting and finance operations through digital tools and
data-driven analysis.

Page 15 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

 Page 16 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432

For professional practice, accounting and finance professionals are encouraged to adopt
integrated, real-time SDG tracking systems that align business performance with sustainability
outcomes. Implementing such digital frameworks can enhance transparency, improve
decision-making, and strengthen accountability in achieving sustainable growth. Continuous
training and capacity building in sustainability accounting and digital analytics are also vital to
ensure effective application.

For a policy, governments and regulatory bodies should provide incentives and support
mechanisms that promote sustainable digital investments and green innovation. These may
include tax benefits, grants, or digital infrastructure programs that encourage firms to transition
toward environmentally responsible and technologically advanced operations. Strengthening
collaboration among public institutions, private sectors, and academic bodies will further ensure
that digital transformation contributes meaningfully to inclusive, resilient, and sustainable
economic development.

Final Insight

The future of Strategic Business Analysis depends on the connection between digital innovation
and sustainability awareness. As technology continues to change global industries, combining
digital tools with ethical and environmental responsibility will define the future of accounting
and finance. Organizations that connect their strategies with the SDGs will not only gain
competitive strength but also contribute to global goals such as climate action and responsible
production. The study concludes that success in the modern business environment will depend on
both profitability and positive social impact.

This transformation promotes transparency, accountability, and sustainable growth. The rise of
Industry 5.0 highlights the collaboration between human knowledge and advanced technology,
where digital systems support human-centered progress. Using data systems to monitor
sustainability ensures that growth is inclusive and environmentally responsible. Accountants and
analysts will play a crucial role as leaders of digital sustainability, helping organizations make
responsible and well-informed choices. Therefore, the integration of SDGs and digital
transformation creates a new direction for Strategic Business Analysis. It redefines progress by
showing that innovation, ethical leadership, and sustainability can work together to achieve
lasting success for both businesses and society.

Page 16 of 16 - AI Writing Submission Submission ID trn:oid:::2945:320666432