The credibility of sustainability reports has been the subject of scientific research for several years. The problem is often referred to as the so-called credibility gap, which is based on information asymmetries. The situation is further complicated by the limited rationality of human action as improvements to reports do not necessarily translate into credibility gains. Research has proposed and extracted several methods to overcome the issue. Hitherto, most approaches to solve the problem focused on marketing-oriented approaches. This work takes a new approach and explores the extent to which information technology can increase credibility using the potential of big data analytics. We base our research on the relationship of the quality of information and on the perception of objective truth as postulated in the Habermas Theory of Communicative Action. We use the forecastoriented Partial Least Squares Methodology for the review of hypotheses extracted from literature and expert surveys. The result confirms potential of the criteria of volume and veracity while velocity and variety do not yield comparable potential concerning sustainability reporting.
136VI. Geologisehe Vereinigung. und dfirfte daher vorzuziehen sein. Sie wfirde allerdings voraussetzen, dab alle Diabase unseres Gebirges postculmisehen Alters w~ren. Die Frage, ob dies nieh~ doeh m5glieh ist, verdient also ernsteste Naehprfifung seltens der Verfeehter des devonisehen Alters der Diabase. Auf jeden Fall abet wird man mir zugeben mfissen, dab die verschiedene W~rmeleitungsf~higkeit der versehiedenen Nebengesteinsarten nieht nut fiir die Art der Ausfiillung der Erzg~nge, sondern aueh fiir die petrographisehe Besehaffenheit der Eruptivgesteine yon sehr wesentliehem EinfluB gewesen sein kann. Die bisher vernachl~ssigte Untersuehung der W~rme-leigungsfahigkeit der Gesteine verdient also, mSgliehst gefSrdert zu werden.Allerdings mug die Bestimmung der W~rmeleitungsf~higkeit eines Gesteins in feuehtem Zustand desselben und genau erfolgen und mSglichst yon einer ehemisehen und petrographisehen Untersuehung, sowie einer Bestimmung des spezifiseheu Gewiehts begleitet sein, wenn sie eine zuverlassige Unterlage ffir weitere Scblugfolgerungen darstellen sell.
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