Big data analytics capabilities and sustainability reporting on social media: The moderating role of tone at the top / Fareyha Said

Fareyha , Said (2022) Big data analytics capabilities and sustainability reporting on social media: The moderating role of tone at the top / Fareyha Said. PhD thesis, Universiti Malaya.

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Abstract

Corporate reporting including sustainability reporting is changing due to the emergence of big data analytics capabilities (BDAC). The BDAC implementation offers a wide range of benefits. It assists firms in managing their operations in areas including sustainability issues and social media platforms. The current study aimed to examine the impact of BDAC on sustainability reporting through social media (SRSM). Evidence from the literature suggests that top management’s attributes affect firms’ sustainability reporting practices. Therefore, tone at the top was analysed as a moderator between BDAC and SRSM in the current study. Literature also suggests that better sustainability reporting strengthens firms’ relationship with stakeholders, potentially leading to competitive advantage. Hence, the current study also aimed to analyse the impact of SRSM on competitive advantage. The theoretical model was formulated based on dynamic capability view (DCV) to explain the variables of the current study. The study’s sample included 320 firms listed on Bursa Malaysia that used social media platforms. Among 320 firms, 114 firms responded to the questionnaire, after unavailability of data of some firms, final sample was comprised of 100 firms. The multimethod research design was used in the current study. Web-based questionnaire and content analysis were used to measure SRSM. Sustainability reporting perception on social media (SRPSM) was measured using the web-based questionnaire, and sustainability reporting disclosure on Facebook (SRDF) was measured via content analysis of the Facebook pages of the sample firms. The web-based questionnaire was also used to measure BDAC and competitive advantage. The tone at the top was measured using an automated content analysis of CEOs’ letters to stakeholders. The results obtained from SmartPLS showed that BDAC had a significant positive impact on SRSM. However, the results on SRSM’s impact on competitive advantage were mixed. SRPSM had a significant positive impact on competitive advantage, but SRDF had no impact on competitive advantage. The moderation effect of tone at the top between BDAC and SRSM was also insignificant, indicating that tone at the top neither strengthens nor weakens the relationship between BDAC and SRSM. However, additional analysis with the inclusion of certainty as a tone at the top variable produced a significant positive moderation between BDAC and SRDF. The current study’s findings may assist the authorities, regulators, and policy makers in improving the BDAC implementation in Malaysia and similar countries. Moreover, the results of SRSM can help firms improve their sustainability reporting outside the bounds of traditional modes and gain a competitive advantage.

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