Business Process Automation in Sustainability Reporting to Advance SDG 12: a Framework for Financial Institutions in Emerging Economies

Objective: This study examines Business Process Automation (BPA) adoption in sustainability reporting within financial institutions, highlighting the lack of a structured framework guiding adoption across different stages. While BPA’s technological benefits are well-documented, the role of regulatory and stakeholder pressures—especially in emerging economies post-pandemic—remains underexplored. This study develops a structured framework integrating external pressures and internal capabilities to fill this gap.   Theoretical Framework: This study integrates the Technology Acceptance Model, Innovation Diffusion Theory, Institutional Theory, Structuration Theory, Actor-Network Theory, and Dynamic Capabilities Theory to examine BPA adoption in sustainability reporting. Together, these perspectives explain the interplay of technological, organizational, and institutional factors shaping adoption in financial institutions..   Method: Using a mixed-methods approach, this study combines archival analysis, quantitative modeling (PLS-PM), and focus group discussions. It integrates Innovation Diffusion Theory, Technology Acceptance Model, Institutional Theory, Structuration Theory, Actor-Network Theory, and Dynamic Capabilities Theory for a holistic perspective on BPA adoption.   Results and Discussion: BPA adoption follows a five-step framework, from assessment to full-scale integration in sustainability reporting. Regulatory pressures primarily drive initial adoption, but sustained integration depends on internal capabilities, governance structures, and strategic ESG alignment. Contrary to assumptions, financial institutions do not simply mimic industry peers in BPA adoption.   Research Implications: A five-step framework is proposed to guide financial institutions in BPA adoption, emphasizing risk mitigation, stakeholder engagement, and strategic alignment with sustainability objectives   Originality/Value: This research advances the literature by integrating qualitative and quantitative methods with multiple theoretical frameworks, offering a comprehensive perspective on BPA adoption and its strategic role in corporate governance and sustainability.

• Publication year

  2025

• Venue

  Journal of Lifestyle and SDGs Review

• Publication date

  2025-11-11

• Fields of study

  Not labeled

• Identifiers
  DOI 10.47172/2965-730x.sdgsreview.v5.n09.pe07332
• External record

  Open on Semantic Scholar

• Source metadata

  Semantic Scholar

• No claims are published for this paper.

• No concepts are published for this paper.

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