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Big data analytics for sustainability reporting and corporate performance: strengthening ESG practices in Jordan's manufacturing sector

ビッグデータ分析によるサステナビリティ報告と企業業績の向上：ヨルダン製造業におけるESG実践の強化 (AI 翻訳)

Ahmed Al-Dmour, Hani Al-Dmour, Rand Al-Dmour, Eatedal Basheer Amin, Yazeed Al-Dmour

International Journal of Productivity and Performance Management📚 査読済 / ジャーナル2026-05-26#ESG
DOI: 10.1108/ijppm-02-2025-0132
原典: https://doi.org/10.1108/ijppm-02-2025-0132

🤖 gxceed AI 要約

日本語

本論文は、ヨルダン製造業におけるビッグデータ分析（BDA）がサステナビリティ報告の質と企業財務業績に与える影響を調査。混合手法により224社のデータを分析し、BDAがデータの正確性と透明性を高め、ESG報告の質を向上させることを実証。さらに、報告品質がBDAと財務業績の関係を媒介することを示した。

English

This study examines how Big Data Analytics (BDA) enhances sustainability reporting quality (SRQ) and corporate financial performance (CFP) in Jordan's manufacturing sector. Using mixed methods and PLS-SEM on 224 firms, it finds BDA significantly improves SRQ by increasing data accuracy and transparency, which positively affects CFP. SRQ also mediates the BDA-CFP relationship, reducing greenwashing risks.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

ヨルダン製造業を対象とした研究だが、BDA×ESG開示の実証分析は日本の企業（特にSSBJ基準対応）にも示唆がある。ただし日本では既にXAICや統合報告でデジタル化が進んでおり、直接的な政策連動は限定的。

In the global GX context

This paper contributes to global ESG disclosure literature by providing empirical evidence from a developing economy on how Big Data Analytics improves reporting quality and financial performance. It supports the argument that digitalization can enhance transparency and compliance with frameworks like ISSB or CSRD, though the Jordanian context limits direct transferability.

👥 読者別の含意

🔬研究者:Provides empirical link between BDA, sustainability reporting quality, and financial performance in an emerging market context, using PLS-SEM.

🏢実務担当者:Shows that investing in Big Data Analytics can improve ESG disclosure accuracy and reduce greenwashing, boosting investor confidence.

🏛政策担当者:Highlights how regulatory frameworks can encourage BDA adoption to strengthen sustainability reporting compliance, especially in developing economies.

📄 Abstract（原文）

Purpose The research investigates the role of big data analytics (BDA) in enhancing sustainability reporting quality and improving corporate financial performance in Jordan's manufacturing sector. By integrating BDA into environmental, social and governance (ESG) reporting frameworks, the study highlights how digital technologies strengthen corporate accountability, improve data transparency, and support compliance with global sustainability standards. Design/methodology/approach This study employs a mixed-methods approach, combining survey data from 224 top managers in Jordanian manufacturing firms with partial least squares structural equation modeling (PLS-SEM). The analysis explores the relationships between BDA capabilities, sustainability reporting quality (SRQ) and corporate financial performance (CFP). Findings The results confirm that BDA significantly improves SRQ by increasing data accuracy, transparency and timeliness, thereby positively influencing CFP. Integrating BDA into ESG reporting optimizes sustainability disclosures, reduces greenwashing risks, fosters investor confidence and strengthens regulatory compliance. SRQ also plays a mediating role, amplifying the impact of BDA on financial performance. Overall, the study underscores the transformative potential of BDA in closing the credibility gap in sustainability reporting and aligning corporate disclosures with international ESG frameworks. Originality/value This research provides empirical evidence on the role of BDA in transforming sustainability reporting and corporate performance in a developing economy. It demonstrates how data-driven ESG practices bridge information asymmetries, enhance regulatory alignment and drive sustainability strategies in Jordan's manufacturing sector.

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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。