Sustainability, Journal Year: 2025, Volume and Issue: 17(8), P. 3666 - 3666
Published: April 18, 2025
A fundamental debate among sustainable development researchers and practitioners is whether, through what mechanisms, sustainability contributes to gaining a competitive advantage. To address this consideration, study draws on the general systems theory (GST), organisational information processing (OIPT), resource-based recent studies big data analytics capability (BDAC), digitalisation, sustainability, digital reporting (DSR), business performance. comprehensive research model was developed assess interrelationships mediating effects of mentioned constructs; analyses utilised sample 75 large Latvian organisations preparing for first under Corporate Sustainability Reporting Directive. The results obtained using partial least squares structural equation modelling contribute by revealing that fully mediates relationship between Moreover, BDAC emerges as enabler, forming foundation “house” where digitainability DSR serve its walls enhanced performance roof. This also accounting literature presenting framework offers practical insights navigating integration in highly uncertain environments.
Language: Английский