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

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  • Mohamed Abdelmounem Serag

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.

Suggested Citation

  • Mohamed Abdelmounem Serag, 2024. "Enhancing quality of sustainability reporting based stakeholder engagement by using big data analytics: a higher order PLS-SEM analysis," International Journal of Business and Systems Research, Inderscience Enterprises Ltd, vol. 18(5), pages 483-513.
    • Handle: RePEc:ids:ijbsre:v:18:y:2024:i:5:p:483-513
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