Title: Enhancing quality of sustainability reporting based stakeholder engagement by using big data analytics: a higher order PLS-SEM analysis

Authors: Mohamed Abdelmounem Serag

Addresses: Accounting Department, Sadat Academy for Management Sciences, Cairo, Egypt; Accounting Department, College of Business, King Khalid University, ABHA, KSA

Abstract: The paper presents a hierarchical QSR-based SEIs model based on stakeholder engagement initiatives (SEIs) and the resource-based view (RBV), as well as the literature on both big data analytics (BDA) and quality of sustainability reporting (QSR). Additionally, BDA is examined as a possible moderator between QSR-based SEIs and QSR management approach (MA) (substantive or symbolic), furthermore, reviewing the direct impacts of SEIs on QSR management approach (MA). Partially least square (PLS)-based structural equation modelling (SEM) was used to test our research model. The study uses a quantitative survey to measure constructs within Egyptian firms. The findings confirm the value of the entanglement conceptualisation of the hierarchical QSR-based SEIs model, which directly impacts QSR-MA. In addition, the results confirm the strong moderating of BDA in enhancing QSR-MA. The findings might aid in developing a significant research agenda for the link between QSR-based SEIs, QSR-MA, and BDA to improve research and practice through the efficient use of information resources.

Keywords: quality of sustainability reporting; QSR; stakeholder engagement initiatives; SEIs; big data analytics; BDA; partial least square based structural equation modelling; PLS-SEM; quantitative survey-based study.

DOI: 10.1504/IJBSR.2024.140781

International Journal of Business and Systems Research, 2024 Vol.18 No.5, pp.483 - 513

Accepted: 24 Feb 2024
Published online: 02 Sep 2024 *

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