Jekaterina NOVICKA, BA School of Business and Finance, Latvia. Jekaterina is a PhD candidate in the joint “Business Management” doctoral program implemented by RISEBA University and BA School of Business and Finance, with the strategic partners SSE Riga and Kaiserslautern University. She received a bachelor’s degree in finance, holds an SBS Swiss Business School degree in M.B.A. MF Study Programme “International Finance and Banking” and has a master’s degree from BA School of Business and Finance in “International Finance and Banking.” Jekaterina is a partner in digitization and sustainability data systems at “Orients Audit & Finance” in Riga. She is interested in the cross-border research stream of digitalization and sustainability, the impact of big data analytics capability on business performance, and the role of iXBRL reporting in corporate systems. Author’s contact data: jekaterina.novicka@ba.lv; kat.novicka@gmail.com; ORCID iD: 0009-0004-4743-6415