Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter?
This study examines the impact of big data analytics capabilities (BDAC) on sustainability reporting disclosure on Facebook (SRDF) and the moderating impact of tone at the top’s attributes on the relationship between BDAC and SRDF. A total of 100 publicly listed companies (PLCs) in Malaysia that men...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2023-12-01
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| Series: | Cogent Business & Management |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2186745 |
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| author | Fareyha Said Dalilawati Zainal Azlina Abdul Jalil |
| author_facet | Fareyha Said Dalilawati Zainal Azlina Abdul Jalil |
| author_sort | Fareyha Said |
| collection | DOAJ |
| description | This study examines the impact of big data analytics capabilities (BDAC) on sustainability reporting disclosure on Facebook (SRDF) and the moderating impact of tone at the top’s attributes on the relationship between BDAC and SRDF. A total of 100 publicly listed companies (PLCs) in Malaysia that mentioned using social media during the year 2019 were chosen as this study’s sample. This study was underpinned by positivist research paradigm and used quantitative data collection methods (questionnaire and content analysis). Based on the structural equation modelling (SEM) employed, the results of the study showed that BDAC implementation had a significant impact on SRDF. The presence of a specific tone (certainty) at the top in Chief Executive Officer’s (CEO) letters strengthened the relationship between BDAC and SRDF, but other attributes of tone at the top showed insignificant results. This study acknowledges the important contribution of dynamic capabilities, such as BDAC and a specific tone at the top, i.e., certainty, in promoting sustainability reporting on social media from the perspective of dynamic capabilities view (DCV) theory. Thus, companies are suggested to implement BDAC and communicate certainty in the tone at the top to improve their sustainability reporting on social media, particularly on Facebook. |
| format | Article |
| id | doaj-art-8a8c26a2c39f4e1fb78ed8f0cdcf14a4 |
| institution | DOAJ |
| issn | 2331-1975 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj-art-8a8c26a2c39f4e1fb78ed8f0cdcf14a42025-08-20T03:08:23ZengTaylor & Francis GroupCogent Business & Management2331-19752023-12-0110110.1080/23311975.2023.2186745Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter?Fareyha Said0Dalilawati Zainal1Azlina Abdul Jalil2Department of Accounting, Faculty of Business and Economics, University of Malaya, 50603, Kuala Lumpur, MalaysiaDepartment of Accounting, Faculty of Business and Economics, University of Malaya, 50603, Kuala Lumpur, MalaysiaDepartment of Accounting, Faculty of Business and Economics, University of Malaya, 50603, Kuala Lumpur, MalaysiaThis study examines the impact of big data analytics capabilities (BDAC) on sustainability reporting disclosure on Facebook (SRDF) and the moderating impact of tone at the top’s attributes on the relationship between BDAC and SRDF. A total of 100 publicly listed companies (PLCs) in Malaysia that mentioned using social media during the year 2019 were chosen as this study’s sample. This study was underpinned by positivist research paradigm and used quantitative data collection methods (questionnaire and content analysis). Based on the structural equation modelling (SEM) employed, the results of the study showed that BDAC implementation had a significant impact on SRDF. The presence of a specific tone (certainty) at the top in Chief Executive Officer’s (CEO) letters strengthened the relationship between BDAC and SRDF, but other attributes of tone at the top showed insignificant results. This study acknowledges the important contribution of dynamic capabilities, such as BDAC and a specific tone at the top, i.e., certainty, in promoting sustainability reporting on social media from the perspective of dynamic capabilities view (DCV) theory. Thus, companies are suggested to implement BDAC and communicate certainty in the tone at the top to improve their sustainability reporting on social media, particularly on Facebook.https://www.tandfonline.com/doi/10.1080/23311975.2023.2186745dynamic capability viewsustainability reportingFacebookbig data analytics capabilitiestone at the top |
| spellingShingle | Fareyha Said Dalilawati Zainal Azlina Abdul Jalil Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter? Cogent Business & Management dynamic capability view sustainability reporting big data analytics capabilities tone at the top |
| title | Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter? |
| title_full | Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter? |
| title_fullStr | Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter? |
| title_full_unstemmed | Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter? |
| title_short | Big data analytics capabilities (BDAC) and sustainability reporting on Facebook: Does tone at the top matter? |
| title_sort | big data analytics capabilities bdac and sustainability reporting on facebook does tone at the top matter |
| topic | dynamic capability view sustainability reporting big data analytics capabilities tone at the top |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2023.2186745 |
| work_keys_str_mv | AT fareyhasaid bigdataanalyticscapabilitiesbdacandsustainabilityreportingonfacebookdoestoneatthetopmatter AT dalilawatizainal bigdataanalyticscapabilitiesbdacandsustainabilityreportingonfacebookdoestoneatthetopmatter AT azlinaabduljalil bigdataanalyticscapabilitiesbdacandsustainabilityreportingonfacebookdoestoneatthetopmatter |