Bridging Big Data Analytics Capability with Sustainability Business Performance: A Literature Review

This conceptual paper aims to discuss the crucial transformation of the impacts of big data analytics capability (BDAC) elements on business performance using the framework of sustainability reporting. The authors applied a literature review, content analysis, and bibliometric analysis as the core methodology for this study to define the key success factors for BDAC development in the organisation. The results are based on the theoretical framework of resource-based theory and knowledge-based theory and illustrate the link between BDAC elements and the financial and sustainability conceptualisation of business performance presented in the novel conceptual model. This study contributes to the literature by presenting a sustainability reporting diamond that defines BDAC elements' key success factors necessary to integrate sustainability reporting in the organisational processes.