Theoretical Perspectives on Digital Transformation and Practical Guidelines for Organizations and Policymakers in Advancing Sustainable Development within Regional Economic Contexts

Abstract

This study explores how the adoption of Artificial Intelligence (AI) and Enterprise Resource Planning (ERP) systems influences Environment, Society, and Governance (ESG) development within a regional organization in Ubon Ratchathani Province, Thailand. Using a qualitative case study approach, data were collected through in-depth interviews, direct observation, and document analysis, and analyzed using thematic and matrix coding in NVivo. The results revealed that AI and ERP systems enhanced operational transparency, accountability, and efficiency through data centralization and process automation. Notably, digital adoption improved environmental monitoring, employee collaboration, and governance compliance, aligning technological transformation with sustainability outcomes. Leadership commitment and employee empowerment were identified as key mediators driving positive organizational culture and acceptance of digital systems. This study contributes to the theoretical understanding of digital transformation by demonstrating how AI and ERP systems can advance ESG principles in regional enterprises. The findings offer practical implications for policymakers and managers seeking to promote sustainable digital transformation in developing economies.