Nexus among big data analytics, environmental process integration and environmental performance: moderating role of digital learning orientation and environmental strategy

Purpose This study aims to examine the influence of big data analytics (BDA) on environmental performance (ENP) in the post-COVID-19 context in Vietnam, as a developing country. In which, this study considers environmental process integration in accounting reports as a mediator variable. Furthermore, digital learning orientation (DLO) and environmental strategy (ES) are proposed as the moderator variables for relationships in the proposed model. Design/methodology/approach Data was collected by survey method via email with convenient sampling method. In total, 611 emails, including the survey, were sent to executive managers of Vietnamese manufacturing companies listed on stock exchanges. The final sample of 419 responses was used for analysis. Findings By using the partial least squares structural equation modeling, this study’s results elucidate that BDA positively affects ENP. Moreover, DLO positively moderates the nexus between BDA and environmental process integration in accounting reports, while ES plays a positive moderating role on the nexus between environmental process integration and ENP. Practical implications In terms of managerial implications, this paper mentions pretty attractive features of using modern technique and ENP. This research emphasizes the key role of the BDA for both reporting and accounting performance (e.g. environmental process integration and ENP) of the company. Thus, managers should examine implementing BDA when necessary to make accounting reports more transparent and modern, thereby enhancing the organization's ENP. Particularly, managers should focus on improving the organization's ENP indicators. Originality/value This study complements the ENP literature by showing a positive effect of BDA and environmental process integration on ENP. Additionally, this study’s results determine the efficacy of DLO and ES as well as their regulatory roles. Finally, this study was conducted to supplement empirical evidence on ENP in the post-COVID-19 context in developing countries, specifically Vietnam.