Financial Reporting and XBRL
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The model offers executives and sustainability managers a structured approach to aligning BDAC with IG and serves as a decision‐support tool for integrating digital sustainability reporting.
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ABSTRACT We explore how information governance (IG) orchestrates big data analytics capabilities' (BDAC) impact on sustainable business performance (BP) and facilitates organizational readiness for digital sustainability reporting under the European Sustainability Reporting Standards (ESRS). A literature review was conducted to develop a theoretical framework linking IG with BDAC elements. This framework was methodologically triangulated with XBRL taxonomy. Empirical validation was achieved based on a comparative case study. Seventeen core IG routines and artefacts were aligned with BDAC elements and ESRS mandatory governance disclosures. The triangulation revealed partial integration of the IG routines and artefacts and highlighted key gaps—particularly in sustainability‐specific decision‐making. Findings supported the development of a management model for leveraging BDAC to enhance sustainable BP and digital sustainability reporting readiness (DSRR). The model offers executives and sustainability managers a structured approach to aligning BDAC with IG and serves as a decision‐support tool for integrating digital sustainability reporting.
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@article{Novicka2026Role,
title = {The Role of Information Governance in Navigating the Impact of Big Data Analytics Capabilities on Sustainable Business Performance},
author = {Jekaterina Novicka and Tatjana Volkova},
journal = {Sustainable Development},
year = {2026},
doi = {10.1002/sd.71343},
url = {https://doi.org/10.1002/sd.71343}
}FAQ
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