Impacts of governance and ESG elements in cloud computing: A theoretical and practical analysis

Authors

DOI:

https://doi.org/10.37497/2965-7393.SDGs-Countries.v6.nsdgs.65

Keywords:

Cloud computing, ESG initiatives, Corporate transparency, Sustainable practices, PLS-SEM, Greenwashing

Abstract

Objective: Identify whether the use of cloud computing technology enhances or meets the contributions related to the impact on ESG.

Methodology: Exploratory quantitative study, applying research with 260 respondents using the statistical technique of Partial Least Squares Structural Equation Modeling (PLS-SEM).

Originality / Relevance: The article discusses the relationship between the use of cloud computing technology and the veracity of the information presented by organizations on the impacts generated in ESG initiatives.

Results: The results showed that there is a dissonance between sustainable practices and the use of cloud computing technologies, as there is no conception in the planning of organizations to use cloud computing services with issues related to ESG initiatives. While it was important to address positive impacts from a corporate perspective in our research, it was equally critical to address key stakeholders on ESG issues and corporate transparency related to disclosure of information.

Social / Management Contributions: The benefits of cloud computing from an ESG perspective are clear, but companies must address the challenges in order to fully reap the benefits offered. Proper management of cloud computing reports can help support ESG initiatives by automating processes and standardizing data, providing greater transparency within the organization and to society. Organizations will also need to acquire new talent with experience and knowledge of sustainability principles.

Author Biographies

Fernando Ideyama , Fundação Getulio Vargas (FGV-SP), São Paulo

Professional Doctorate in Controllership, Finance, and IT (in progress), Professional Master’s Degree in Management for Competitiveness - IT, MBA in Strategic Information Technology Management, Postgraduate in Computer Networks, and Bachelor’s Degree in Information Systems. Internal Audit Professional (certified in CobiT / ITIL Foundation (v3) / CRISC - Certified in Risk and Information Systems Control) with 20 years of professional experience executing national and international projects in the Information Technology, Finance, and Operations sectors, with involvement in multidisciplinary communities/agile teams and a strong focus on process audits.

João Luiz Becker, Fundação Getulio Vargas (FGV-SP), São Paulo

PhD in Management Science from UCLA, United States. Full Professor of Technology and Data Science at FGV-EAESP. His current main areas of interest are decision support systems, applied quantitative methods, operations research, business analytics, data science, complex systems modeling, and the impact of information technology.

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Published

2024-08-05

How to Cite

Ideyama , F., & Becker, J. L. (2024). Impacts of governance and ESG elements in cloud computing: A theoretical and practical analysis . Review of Sdgs in Emerging Countries, 6(sdgs), e065. https://doi.org/10.37497/2965-7393.SDGs-Countries.v6.nsdgs.65