Citation

Yang, Tian and Teh, Boon Heng and Kwan, Jing Hui and Tao, Zhang (2026) Competitive Intelligence-Driven ESG Analytics: A Strategic Framework For ESG Disclosure Intelligence and Sustainable Decision Support. Journal of Sustainable Competitive Intelligence, 16. e0677. ISSN 3085-7813

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Abstract

Purpose: This study aims to establish and validate a Competitive Intelligence (CI)-driven ESG analytics framework capable of transforming ESG disclosure analysis from a purely computational classification exercise into a strategic intelligence mechanism for sustainable decision-making and competitive advantage. Methodology/approach: The research adopts a strategic-intelligence approach integrating the Competitive Intelligence cycle, dynamic capabilities perspective, and natural language processing (NLP). Using a publicly available dataset containing 8,471 ESG disclosure sentences from Chinese listed companies, the study applies preprocessing, feature engineering, TF-IDF vectorization, and supervised machine learning models, including logistic regression, complement naïve Bayes, and linear support vector machines. A Competitive Intelligence Score was developed to evaluate disclosure maturity and strategic relevance. Originality/Relevance: The study contributes by reframing ESG analytics as an organizational intelligence capability embedded within intelligence governance and strategic foresight processes. It introduces a maturityaware CI framework linking ESG disclosure quality to sustainable competitive intelligence and decision-support systems. Key findings: The proposed models achieved strong classification performance, with disclosure-quality classification reaching 0.882 accuracy and macro-F1 of 0.799. The Competitive Intelligence Score effectively differentiated quantitative, qualitative, and irrelevant disclosures, revealing significant evidence gaps across ESG pillars and supporting managerial benchmarking and strategic responsiveness. Theoretical/methodological contributions: The article advances the literature by integrating Competitive Intelligence, dynamic capabilities, ESG intelligence governance, and NLP-based analytics into a unified strategic framework. Methodologically, it operationalizes ESG disclosure maturity through a reproducible intelligence-oriented analytical pipeline.

Item Type:	Article
Uncontrolled Keywords:	Sustainable Competitive Intelligence
Subjects:	H Social Sciences > HN Social history and conditions. Social problems. Social reform > HN50-995 By region or country
Divisions:	Faculty of Management (FOM)
Depositing User:	Ms Rosnani Abd Wahab
Date Deposited:	30 Jun 2026 04:18
Last Modified:	30 Jun 2026 04:18
URII:	http://shdl.mmu.edu.my/id/eprint/16130

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