This study proposed a general multilevel model aiming to explore the potential impact of ESG disclosure on FinTech sustainability at different levels. This general framework is driven by theoretical considerations and provides an opportunity to model the complexities of different behavior of various stakeholders at multiple levels within a hierarchically nested social system of ESG disclosure. The specific context of FinTech applications in various industries sheds light on the effective design of ESG disclosure at different levels to improve sustainability at various levels. This exploration towards the development of multilevel models in the FinTech Context in IS research extended the Three-Level model by identifying potential cross-level linkages between constructs (i.e. ESG disclosure across multiple levels). This study also contributes to identifying effective ESG disclosure strategies to bridge the empirical gap and proposing potential theories and factors to investigate sustainability in FinTech in the general multilevel framework.


Paper Number 1549; Track Philosophy; Short Paper



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