Anis SHAMI

Jury

Abstract

This thesis aims to develop a tool to assess the impact of companies’ digital activities on various stakeholders. To achieve this, the assessment tool follows a double-materiality framework. The thesis addresses the need for such a tool, particularly in a technology-driven and rapidly evolving market. This tool helps companies improve the way they conduct their digital activities and operations. It also assists stakeholders in the decision-making process. The thesis revolves around three key concepts: digital activities, double materiality, and rating. These three concepts are interconnected to achieve the research objective. Digital activities are the operations that the tool evaluates. Double materiality is the assessment approach adopted by the tool. Finally, rating is the mechanism used to present the results of the tool’s evaluation.
The thesis covers various strands of literature related to the three key concepts. It defines and identifies digital activities. It explores the double materiality principle and investigates its implementation in the context of non-financial reporting. It also examines existing corporate rating initiatives, including credit ratings, corporate social responsibility ratings, and digital ratings. This investigation helps inform the development of the rating tool. The thesis adopts a combination of stakeholder theory and the double materiality principle. This framework guides the identification of the tool’s building blocks. These blocks combine the significant areas, topics, and indicators used to rate organizations’ digital performance.
The research methodology employs a pragmatic approach. It utilizes both qualitative and quantitative approaches and employs a mixed-methods strategy. Data is collected from various sources, such as organizations’ annual reports, privacy policies, ESG metrics, and third-party databases. The model development process involves selecting building blocks for the rating model. We conduct this selection process in two phases. The first phase identifies indicators/blocks from a theoretical standpoint. The second phase uses the theoretically identified indicators to empirically specify their significance in assessing the impact of organizations’ digital activities. This process involves five sub-models to represent the interests of different stakeholders.
In this thesis, we assess the resulting rating tool for robustness. We also apply it in a case study using three companies as examples. The thesis provides a questionnaire format as a tool. This questionnaire helps conduct the rating assessment in accordance with the double materiality framework. It first facilitates direct communication with the rated entities. Additionally, it aids in calculating and generating the rating score.
The thesis concludes by discussing the study’s contributions. This includes the rating tool’s theoretical, methodological, and managerial contributions. It demonstrates how this tool can foster trust between organizations and stakeholders. This is particularly relevant in today’s technology- and data-driven market. The thesis concludes by discussing the limitations, implications, and avenues for future research.
This project offers a unique opportunity to explore a multidisciplinary topic. Conducted under a CIFRE contract, it brings together expertise in various fields—including Information Systems, Data Science, Auditing, and Artificial Intelligence—from both academic and professional spheres. This project aims to establish a partnership between multiple institutions, with the research conducted within the Ecole Doctorales Science et Gestion (EDSG) at Université Grenoble Alpes and, at the professional level, implemented within Dawex—a global data marketplace and a leading data exchange company—with the support of the Multidisciplinary Institute in Artificial Intelligence Grenoble Alps (MIAI) and the Association Nationale Recherche Technologie (ANRT).