Digitalization and Green Practices: The Role of E-Invoices in Promoting Sustainability in Taiwan

Abstract

The rise of interest in environmental sustainability has motivated both governments and corporations to utilize digital technologies which aim at reducing the consumption of paper and more broadly promoting environmentally friendly practices. This research looks into the contribution of Taiwan's digital fapiao system to sustainable consumption and green digital transformation. The qualitative case analysis method was used in the study, which involved semi-structured interviews with 163 consumers of Taiwan's digital fapiao system and analysis of documentary evidence. The thematic analysis method was employed for analyzing the interview data. The results of the study show that there are three main findings: first, increase in environmental awareness due to reduction in paper waste, secondly, ease of managing digital receipts and lastly, connection between ease of use and sustainability. According to respondents, digital receipts were perceived as environmentally friendly and convenient and the adoption of policies only contributed to higher acceptance of digital receipts.