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Big data and sustainability reports: The current approach to non-accounting data management

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  • Michele Galeotti
  • Rosa Lombardi
  • Paola Paoloni
  • Fabiana Roberto

Abstract

Smart technologies influence the accounting and reporting environment and pose several challenges to academics and practitioners. In this scenario, Big Data (BD) and BD analytics could play a crucial role in improving management control and accounting practices, as well as the accuracy of financial, non-financial and sus-tainability reporting. This paper is the first to draft the impact of BD and BD ana-lytics in the management of non-financial and sustainable information. It in-volved a review of the literature connecting BD to sustainability accounting and reporting, using document-based data covering the 2010-2022 period. The paper?s main contribution, by applying a qualitative approach, is the mapping of current research on this emerging topic. Elaborating on previous scholarly contributions, it provides a first account of this research area and recommends possible directions for future studies.

Suggested Citation

  • Michele Galeotti & Rosa Lombardi & Paola Paoloni & Fabiana Roberto, 2022. "Big data and sustainability reports: The current approach to non-accounting data management," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(2 Suppl.), pages 95-116.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2022-002-s1005
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    Cited by:

    1. Michele Galeotti & Rosa Lombardi & Salvatore Principale & Alessandro Sura, 2023. "Aligning Integrated Data Management with Corporate Reporting: The role of sustainability reporting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 65-81.
    2. Ivo Hristov & Antonio Chirico & Francesco Ranalli & Riccardo Camilli, 2022. "La pianificazione della sostenibilit? nelle aziende familiari: il ruolo dei key value drivers," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2022(3), pages 109-134.
    3. Paola Demartini & Claudia Pagliei, 2023. "Can we trust ESG Ratings? Some insights based on a bibliometric analysis of ESG data quality and rating reliability," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 161-187.

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