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Big Data Analytics and Its Impact on Corporate Sustainability Disclosure in the Digital Era

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Artificial Intelligence-Augmented Digital Twins

Part of the book series: Studies in Systems, Decision and Control ((SSDC,volume 503))

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Abstract

The study aimed to investigate the impact of big data analysis on the corporates' sustainability disclosure. It is applied to a selected sample of listed companies in the Saudi stock market; a quantitative approach was used through a survey distributed to a number of (500) accountants and financial managers in the selected companies and the number of valid returned responses was (350). Findings revealed that big data analytics significantly influenced and improved corporate sustainability disclosure, except for the fourth hypothesis, which examines the effect of the barriers to using big data properly on corporate sustainability disclosure development. The current study contributes to literature dedicated to examining big data analytics and its impact on corporate sustainability disclosure and can be applied as a reference in emerging economics.

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Author information

Authors and Affiliations

  1. Department of Accounting, College of Business Administration, King Faisal University, AL-Hassa 31982, Hofuf, Saudi Arabia

    Nahla Ibrahim

  2. Department of Accounting, King Faisal University, Applied College, Al-Hassa, Hofuf, 31982, Saudi Arabia

    Abeer M. M. Abdelhalim

  3. Department of Business Information Systems, Faculty of Management Technologies and Information Systems, Port Said University, Port Fuad, Egypt

    Abeer M. M. Abdelhalim

Authors
  1. Nahla Ibrahim
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  2. Abeer M. M. Abdelhalim
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Correspondence to Abeer M. M. Abdelhalim .

Editor information

Editors and Affiliations

  1. College of Business and Finance, Ahlia University, Manama, Bahrain

    Abdalmuttaleb M. A. Musleh Al-Sartawi

  2. Accounting and Finance, Liwa College of Technology, Abu Dhabi, United Arab Emirates

    Anas Ali Al-Qudah

  3. Department of Computerized Financial and Banking Science, Business and Economics Faculty, Palestine Technical University—Kadoori, Tulkarm, Palestine, State of

    Fadi Shihadeh

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Ibrahim, N., Abdelhalim, A.M.M. (2024). Big Data Analytics and Its Impact on Corporate Sustainability Disclosure in the Digital Era. In: Musleh Al-Sartawi, A.M.A., Al-Qudah, A.A., Shihadeh, F. (eds) Artificial Intelligence-Augmented Digital Twins. Studies in Systems, Decision and Control, vol 503. Springer, Cham. https://doi.org/10.1007/978-3-031-43490-7_10

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  • DOI: https://doi.org/10.1007/978-3-031-43490-7_10

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