Abstract
This paper aims to study the sustainability practices disclosures on online sustainability reporting platforms. Drawing on the scope of operant resources, this study goes beyond the research sphere by including extended organization components. We examine the impacts of both internal (employee-oriented) and external (customer-oriented) sustainability practices on a firm’s financial performance. Especially, we study the differences between digital and non-digital firms regarding the impacts. This study utilizes analytics techniques to extract concepts from firms’ digital sustainability reports disclosed on a sustainability reporting platform. A matched 3-year panel dataset and econometric estimation methods are used to test two sets of hypotheses. We found that both sustainability practices disclosure can improve firm performance. We also found that digital firms can gain better firm performance with customer-oriented sustainability practices disclosures on online platforms. This study contributes to the literature of IT for social sustainability. It also provides practical implications for online sustainability reporting.
Recommended Citation
Ning, Xue; Yim, Dobin; and Khuntia, Jiban, "Disclosure On Online Sustainability Platforms and Value Creation for Digital vs. Non-Digital Firms" (2022). MWAIS 2022 Proceedings. 13.
https://aisel.aisnet.org/mwais2022/13