Leveraging Big Data Accounting Analytics to Assess Risk and Corporate Social Responsibility: Economic and Ethical-Legal Financial Performance in Banks

Abstract

This research delves into the application of Big Data Accounting Analytics to assess banks’ Corporate Social Responsibility (CSR) performances across four dimensions: economic, ethical-legal. The study evaluates how banks perform under these CSR dimensions, considering their economic contributions, compliance with ethical and legal standards initiatives. The findings are expected to reveal key patterns in CSR performance that could influence policymaking, corporate governance, and decision-making within the banking industry. Additionally, the study will assess the ethical implications of utilizing Big Data Accounting Analytics in evaluating CSR, addressing concerns over data privacy, accuracy, and bias. This research contributes to the growing body of literature on the role of technology in advancing CSR, offering practical insights for both academics and practitioners. The results will provide a framework for banks to strengthen their CSR strategies while encouraging other sectors to adopt similar accounting data-driven approaches. Furthermore, the study aims to foster a deeper understanding of the intersection between financial performance, social responsibility, and sustainable development in the banking context