Big Data Analytics and Its Impact on Corporate Sustainability Disclosure in the Digital Era

The study aimed to investigate the impact of big data analysis on the corporates' sustainability disclosure. It is applied to a selected sample of listed companies in the Saudi stock market; a quantitative approach was used through a survey distributed to a number of (500) accountants and financial managers in the selected companies and the number of valid returned responses was (350). Findings revealed that big data analytics significantly influenced and improved corporate sustainability disclosure, except for the fourth hypothesis, which examines the effect of the barriers to using big data properly on corporate sustainability disclosure development. The current study contributes to literature dedicated to examining big data analytics and its impact on corporate sustainability disclosure and can be applied as a reference in emerging economics.