Corporate accountability and big data analytics: is non-financial disclosure a missing link?

Purpose This paper aims to identify, synthesise and critically examine the extant academic research on relation between big data analytics (BDA), corporate accountability non-financial disclosure (NFD) across several disciplines. Design/methodology/approach uses a structured literature review methodology applies “insight-critique-transformative redefinition” framework interpret findings, develop critique formulate future directions. Findings identifies examines 12 themes four macro categories. The insights presented in this indicate that nature of relationship BDA depends whether an organisation considers as value creation instrument or revenue generation source. discusses how NFD can effectively increase for ethical, social environmental consequences BDA. Practical implications presents results exploring state-of-the-art BDA, accountability. systematic approach, provide exhaustive analysis phenomenon with rigorous reproducible criteria. also series actionable use algorithmic decision-making be enhanced. Social reduce negative impact stemming from Originality/value To best authors’ knowledge, is first one comprehensive synthesis literature, identify gaps outline prospective agenda technologies along social, ethical dimensions.