Abstract
Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited. This study explores the relationship between digitalization and the textual attributes of sustainability reporting in a civil law country context. Focusing on Italian listed companies, it investigates how the presence of digital tools and references within non‐financial reports relates to the quality of narrative content, with attention to aspects such as clarity, conciseness, and tone. Using content analysis and multivariate regression, the research explores how digital content relates to dimensions such as completeness, conciseness, readability, and tone. The findings highlight complex and differentiated effects of digitalization on the narrative quality of sustainability reports, offering implications for firms, regulators, and scholars engaged in shaping future ESG communication practices.