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

Michele Galeotti, Rosa Lombardi, Paola Paoloni () and Fabiana Roberto

MANAGEMENT CONTROL, 2022, vol. 2022/2 Suppl., issue 2 Suppl., 95-116

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.

Date: 2022
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