An Analytical Model for the Integration of Business Intelligence, Voluntary Sustainability Disclosure, and Green Marketing: The Case of SEKEM

This study aims to provide a qualitative interpretive analysis of the integration between Business Intelligence (BI) tools, voluntary sustainability disclosure (ESG), and green marketing practices in the context of an emerging business environment. SEKEM was selected as a case study due to its pioneering role in sustainable development in Egypt and its early adoption of digital tools for environmental and social disclosure. The research focuses on understanding how BI tools are used to collect and process sustainability-related data, and how these data are then transformed into meaningful disclosure content and strategic green marketing communications. The study also evaluates the alignment of SEKEM’s sustainability reporting with the Global Reporting Initiative (GRI) standards and the Egyptian Financial Regulatory Authority’s Decree No. 108.
A qualitative, exploratory case study design was adopted, grounded in interpretive research philosophy. The study employed NVivo for thematic content analysis, TextBlob for assessing the credibility and sentiment of marketing messages, and Power BI for visualizing ESG indicators. The data sources included official sustainability reports (2021–2023), the company’s digital platforms, and audio-visual materials published online.
Findings reveal that SEKEM effectively leverages BI technologies—such as ERP systems and IoT—to support voluntary disclosure and integrate green marketing based on factual data. While the environmental and social aspects are comprehensively addressed, gaps remain in the governance dimension, particularly in the quantitative indicators related to transparency and oversight. The study concludes with a conceptual model that illustrates the integration between data generation (ERP / IoT), analysis (BI), structured reporting (ESG disclosure), and strategic green communication.
This research offers a novel contribution to Arabic accounting literature by combining qualitative methodology and digital analytical tools. It provides a practical reference model for organizations seeking to enhance sustainable disclosure and link transparency with competitive positioning in emerging economies.