Aug 2026· Advances in Economics & Financial Studies· Vol 4, pp. 431-448· 0 citations· 32 references
TL;DR
DEL is developed as a construct that links digital leadership to the three dimensions of ESG implementation in the context of Indonesian technology companies, and is positively associated with the quality of ESG disclosure and strategic integration.
Abstract
Purpose: This study analyzes the relationship between Digital ESG Leadership (DEL) and disclosure quality, strategic integration, and ESG performance at Indonesian technology companies.
Research Method: The study employed a non-experimental, longitudinal, document-based quantitative design. The data included eight technology companies with 39 firm-years of observations from 2019 to 2024. DEL was measured using dictionary-based scoring and contextual coding, while the relationships among variables were analyzed using panel data regression.
Results and Discussion: DEL is positively associated with the quality of ESG disclosure (β = 1.040; p < 0.001), strategic ESG integration (β = 0.997; p < 0.001), and ESG performance (β = 0.896; p < 0.001). These results indicate a statistical relationship, not causality, and should be interpreted with consideration of sample size and potential construct overlap.
Implications: Companies need to align their digital strategies with verifiable ESG targets, governance, and outcomes.
Originality: This study develops DEL as a construct that links digital leadership to the three dimensions of ESG implementation in the context of Indonesian technology companies.
This study examines how digital transformation (DT) is associated with perceived Environmental, Social and Governance (ESG) outcomes through Accounting Information Quality (AIQ) among Vietnamese listed non-financial firms. Rather than treating the DT-ESG relationship as a solely operational link, the study tests whether AIQ serves as an informational capability through which digital systems improve the measurement, monitoring and disclosure of sustainability-related activities. Survey data were collected from 215 senior managers and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show positive associations between DT, AIQ and perceived ESG outcomes, and AIQ partially mediates the DT-ESG relationship (variance accounted for, VAF = 44.8%). The strongest sub-path is from AIQ to governance, suggesting that reliable and timely information is especially relevant to oversight and accountability. The findings should be interpreted with caution because the study relies on cross-sectional, single-source perceptual data. The study contributes by specifying a modest but analytically distinct informational pathway linking digitalization, reporting quality and sustainability-oriented managerial outcomes in an emerging-market context.
T. Vu, Thang Van Pham· Discover Sustainability· 0 citations
Background: SIVM is conceptualized as a firm’s ability to transform sustainability pressures into value creation. Despite the exponential growth of ESG adoption globally, with over 90% of S&P 500 companies publishing sustainability reports, empirical evidence on the ESG–performance nexus remains inconclusive, signaling the need for a capability-based construct that bridges this theoretical gap.
Objective: This study addresses inconsistent findings regarding the relationship between Environmental, Social, and Governance (ESG) disclosure and corporate performance by introducing Sustainability Innovative Value Maximization (SIVM) as a novel strategic capability.
Methods: This research employs a construct development approach using Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) on data from 187 respondents drawn from firms operating in industries with high ESG exposure in Indonesia (mining, palm oil, and tobacco). Data were collected between January and May 2025 through purposive sampling.
Results: The results confirm that SIVM is a valid, reliable, and multidimensional construct that is distinct from ESG disclosure and Sustainability-Oriented Innovation (SOI). Structural model analysis reveals that ESG significantly influences SIVM, which, in turn, has a strong positive effect on corporate performance, both directly and indirectly through Corporate Political Activity (CPA). Meanwhile, SOI does not significantly affect performance, indicating the limitations of innovation-centric explanations.
Conclusion: This study contributes to the literature by positioning SIVM as a critical internal capability that bridges sustainability pressures and value creation, thereby extending stakeholder and agency perspectives. Practically, the findings suggest that firms should move beyond disclosure and focus on developing capabilities for converting sustainability pressures into value.
A. Junaedi, Christian Herdinata, Murpin Josua Sembiring Gurky· Inkubis Jurnal Ekonomi dan B...· 0 citations
This study investigates the determinants influencing the implementation and acceptance of Human Resource Information Systems (HRIS) among HR professionals in MSMEs across rural India. Using a structured quantitative approach, data were collected from 91 respondents and analyzed through SPSS and SmartPLS tools. Key variables explored include technological advantage, digital infrastructure, system difficulty, organizational leadership support, and IT knowledge. Results from path coefficient analysis revealed significant positive relationships for all variables except system difficulty, which showed an insignificant impact. Discriminant Validity was assessed using the Fornell-Larcker Criterion, confirming construct validity, while R² value (0.879) validated the model’s predictive strength. The study highlights the significant role of technological advantages, leadership support, digital support, and IT skills in facilitating HRIS acceptance in rural MSMEs. This research contributes to HRIS literature in a socioeconomically underrepresented context and provides strategic insights for practitioners and policymakers aiming to promote digital transformation in human resource management.
Ms. Shama Parween· Journal of Asia Entrepreneur...· 0 citations
Purpose: This study aims to examine the effects of Leader-Member Exchange (LMX) and Perceived Organizational Support (POS) on Job Crafting Behaviors (JCB) and to assess the mediating role of Readiness for Change (RFC) among Millennials and Generation Z employees in Jakarta’s creative industry.
Research Methodology: A quantitative, cross-sectional design was employed using survey data from 235 employees in Jakarta’s creative sector. Data were collected using a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).
Results: The findings reveal that POS positively influenced RFC (? = 0.193, p = 0.030) and JCB (? = 0.350, p < 0.001), and LMX positively influenced RFC (? = 0.200, p = 0.036) and JCB (? = 0.307, p = 0.003). However, RFC did not significantly influence JCB (? = 0.066, p = 0.310) and did not mediate the relationships between LMX, POS, and JCB. These findings indicate that job crafting behaviors are more directly driven by relational and organizational support than by employees’ readiness for change.
Conclusions: This study extends Social Exchange Theory by showing that reciprocal relationships in dynamic work environments can directly drive proactive behaviors without relying on internal readiness mechanisms. It also provides new insights into job crafting by demonstrating that, within the creative industry, such behaviors are embedded in everyday work practices rather than emerging solely as responses to change.
Limitations: The study is limited to selected variables and a specific industry context, indicating the need for future research to incorporate additional individual and contextual factors across sectors.
Contributions: Organizations should prioritize strengthening direct relational (LMX) and organizational support (POS) rather than relying on Readiness for Change (RFC) mechanisms to drive job crafting behaviors.
Eva Andayani, A. Prasetya, Fakhirani Putri Herrizona· Studi Ilmu Manajemen dan Org...· 0 citations
This study examines how digital human resource management (DHRM) is associated with organizational resilience (OR) in Pakistan’s textile sector by testing the mediating role of HRM system maturity (HRMSM) and the moderating role of leaders’ growth mindset (LGM).
A quantitative, cross-sectional survey was conducted with 410 HR managers from different sectors of textile in Pakistan. Validated measurement scales were employed, and data were analyzed using Partial Least Squares Structural Equation Modeling with 5,000 bootstrap samples.
The results indicate a strong and positive impact of DHRM on OR. Contrary to expectations, mediation of HRMSM is not statistically significant. LGM significantly strengthened the positive impact of DHRM on OR, while no moderating effects were observed for the process-oriented pathways involving HRMSM. Overall, the model demonstrated satisfactory fit and explained a meaningful proportion of variance in OR.
Managers in the textile sector should prioritize digital HR practices that enhance communication, analytics and responsiveness, while simultaneously investing in leadership development that fosters learning and adaptability. Deeper HR system integration may be pursued as a longer-term strategic objective.
This study advances the relevant field of knowledge by integrating dynamic capabilities theory and growth mindset perspective to explain OR in a developing economy context. The findings suggest that DHRM can enhance OR even when HR systems are at relatively low maturity levels, particularly when supported by growth-oriented leadership mindset.
Ahmad Tisman Pasha, Kashif Sahgol· Journal of economic and admi...· 0 citations
The accelerated technological disruption in the Industrial Revolution 4.0 era has forced the capital market industry to reorient its operational strategy through digitalization. This study aims to empirically analyze the effect of digital transformation and transformational leadership style on employee performance at PT Mandiri Sekuritas Medan Branch. Employing an explanatory quantitative approach, data were gathered using structured questionnaires from 87 employees selected via probability sampling from a total population of 111 staff. Multiple Linear Regression analyzed through SPSS 26 was utilized. Partial testing reveals that digital transformation significantly enhances employee performance (t = 2.799, p < 0.05). Similarly, transformational leadership style acts as a dominant catalyst, positively and significantly impacting individual performance (t = 3.360, p < 0.05). Simultaneously, both independent variables significantly predict employee execution (F = 14.708, p < 0.000) with a coefficient of determination (R2) of 25.9%. The remaining 74.1% variance is defined by external elements outside this model, such as work motivation, loyalty, and corporate culture. Strategic recommendations emphasize the critical convergence of high-tier digital infrastructure provision (advanced analytics) and visionary leadership development to mitigate employee technostress in regional financial markets.
Arsenio Manuel Boavida, Kuras Purba, Marupa Siregar et al.· Jurnal Manajemen Riset Inova...· 0 citations
