Unveiling Socioeconomic Disparities in Finnish ICT Sector Sustainability Reporting : A Thematic Analysis of the Digital Divide in Sustainable Development Discourse

Abstract: This research analyzes Finnish information and communication technology companies' sustainability principles with an emphasis on themes related to social sustainability. A broader focus is given to researching how class, education level, and low-income-related perspectives have been taken into account. The main theoretical framework adopted is resources and appropriation theory which examines societal categorical inequalities through the lens of the digital divide.The empirical material consists of eight corporate sustainability reports. Data is collected utilizing the document analysis method. The data analysis method chosen for this research is the thematic analysis method. Results are presented categorically with a focus on social sustainability.Low-income perspectives were clearly disregarded in the reports, raising a question regarding the authenticity of the underlying intention behind the implementation of these specified DEI measures.