A T-Shaped Perspective for Building Holistic Sustainability Reporting in the Digital Era

In the last three decades, the increasing attention around the sustainability has stimulated several international debates about the topic of performance measurement approaches. With the aim of conceptually addressing the multiple challenges behind sustainability performance measurement, the paper explores how recent sustainability reporting regulations, particularly the Corporate Sustainability Reporting Directive can foster a holistic approach. Thanks to the support provided by the T-Shaped logic and the Systems-Thinking approach, a conceptual model is proposed to analyse role, condition, and contribution of ongoing digital transition on sustainability management and sustainability performance measurement. Reflections herein provide insights for researchers, professionals, and policymakers on integrating specialized skills with broader capabilities to better capture the contextual and subjective dimensions of sustainability. The originality lies in proposing an innovative conceptual framework for bridging specialized competences with inter- and multidisciplinary capabilities in sustainability reporting.