Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/233160
Authors: 
Wanner, Jonas
Janiesch, Christian
Year of Publication: 
2019
Citation: 
[Journal:] Business Research [ISSN:] 2198-2627 [Volume:] 12 [Year:] 2019 [Issue:] 1 [Pages:] 143-173
Abstract: 
The credibility of sustainability reports has been the subject of scientific research for several years. The problem is often referred to as the so-called credibility gap, which is based on information asymmetries. The situation is further complicated by the limited rationality of human action as improvements to reports do not necessarily translate into credibility gains. Research has proposed and extracted several methods to overcome the issue. Hitherto, most approaches to solve the problem focused on marketing-oriented approaches. This work takes a new approach and explores the extent to which information technology can increase credibility using the potential of big data analytics. We base our research on the relationship of the quality of information and on the perception of objective truth as postulated in the Habermas Theory of Communicative Action. We use the forecast-oriented Partial Least Squares Methodology for the review of hypotheses extracted from literature and expert surveys. The result confirms potential of the criteria of volume and veracity while velocity and variety do not yield comparable potential concerning sustainability reporting.
Subjects: 
Big data analytics
Sustainability reporting
Credibility gap
Information quality
Persistent Identifier of the first edition: 
Creative Commons License: 
https://creativecommons.org/licenses/by/4.0/
Document Type: 
Article

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