Enhancing Quality of Sustainability Reporting by Using Big Data Analytics: A Conceptual Framework Based on Stakeholder Engagement

Abstract

With the increased use of sustainability reporting in company and stakeholder decision-making, a wave of criticism about the quality of such reports has emerged in the literature. Measures or frameworks to conceptualize the quality of these reports have received much too little attention. Little is known about employing modern information processing technologies like big data analytics to improve the quality of sustainability reporting. This study presents a conceptual framework for enhancing sustainability reporting (QSR) through stakeholder engagement initiatives utilizing big data analytics (BDA). The framework might aid in developing a substantial research agenda for the relationship between QSR and BDA to improve research and practice through the efficient use of data resources.