ABSTRACT This study investigates the nexus between climate change anxiety, environmental auditing, and big data analytics (BDA) in promoting the social, economic, and environmental pillars of sustainable development in Egypt's industrial sector. Grounded in the Theory of Planned Behavior, Environmental Governance Theory, and the Technology Acceptance Model, the findings reveal that climate change anxiety significantly propels the adoption of environmental auditing, which in turn improves sustainability outcomes. Importantly, BDA exerts a moderating influence under low BDA conditions, where climate anxiety strongly drives audit adoption, while at high BDA levels, however, this emotional driver is supplanted by institutionalized, data‐centric decision‐making. This indicates that advanced technological capability can institutionalize sustainability, reducing reliance on emotional stimuli. By demonstrating how climate change anxiety, environmental auditing, and BDA jointly shape social, economic, and environmental performance in industrial firms, the paper advances an integrated pathway through which organizations can operationalize the Sustainable Development Goals (SDGs) in practice.
Kholaif et al. (Tue,) studied this question.
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