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

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.