Strategic Alignment of IT Investments and ESG Targets: Integrating Data, Analytics, and Decision-Making for Sustainable Corporate Transformation

Abstract

The accelerating digitalization of the global economy has placed information technology (IT) at the core of corporate strategy, not only as a driver of efficiency and innovation but also as a critical enabler of environmental, social, and governance (ESG) objectives. In the contemporary business landscape, ESG targets have evolved from peripheral concerns into central strategic imperatives, driven by regulatory pressures, stakeholder expectations, and the pursuit of long-term value creation. The convergence of IT investments with ESG ambitions is no longer optional; it is a necessity for firms seeking sustainable growth, social legitimacy, and resilience in the face of rapid technological and societal change (Pastor-Escuredo, 2021; Peppiatt, 2024).