The first goal of this paper is to propose guidelines for digital transformation (DT) voluntary disclosure, using as a starting point the DT voluntary disclosure practices followed by leading European companies. As a second goal, we analyse the factors that may be influencing the DT reporting practices adopted by these companies.

中文翻译：

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数字化转型自愿披露：来自欧洲领先公司的见解


本文的第一个目标是提出数字化转型 （DT） 自愿披露指南，以欧洲领先公司遵循的 DT 自愿披露实践为起点。作为第二个目标，我们分析了可能影响这些公司采用的 DT 报告实践的因素。