Jun 2026· Journal of Strategic Innovation and Business Management· pp. 1-14· 0 citations
Abstract
Digital transformation and Environmental, Social, and Governance (ESG) strategies have become central to competitiveness in global markets, yet their strategic integration remains fragmented. This study conducts a structured systematic literature review of 25 peer-reviewed articles published between 2021 and 2026 to examine how digital transformation influences ESG performance and competitive outcomes. Guided by PRISMA 2020 procedures, the review synthesizes theoretical perspectives, sectoral patterns, methodological approaches, and core empirical mechanisms within the digital and ESG nexus. The findings show that digital transformation strengthens ESG performance primarily through green innovation, operational efficiency, governance transparency, and supply chain integration. However, these effects depend on institutional intensity, regulatory support, sectoral characteristics, and digital maturity thresholds. Evidence indicates that ESG gains are amplified in digitally advanced and regulation-intensive contexts, with mediation and moderation mechanisms shaping sustainability outcomes. The study integrates Resource-Based View, Dynamic Capabilities, Technology Organization Environment, and institutional perspectives into a Digital ESG Synergy Framework, positioning ESG performance as a structurally embedded outcome of digital capability orchestration. This synthesis advances theoretical consolidation and offers strategic insight for firms competing in digitally enabled global markets.
This systematic literature review explores the relationship between digital maturity and economic sustainability, with government support as a moderating factor, and proposes a multi-level conceptual framework and actionable policy recommendations to support inclusive and adaptive SME digitalization.
Bisri Bisri· Dinasti International Journa...· 0 citations
Asian firms increasingly face a dual strategic requirement: they must accelerate digital transformation while meeting rising environmental, social and governance (ESG) expectations. This paper develops the ESG-digital nexus as a strategic management framework explaining how digital capabilities can strengthen ESG performance and how ESG objectives can discipline digital investment toward long-term value creation. Using an integrative conceptual synthesis informed by the resource-based view, dynamic capabilities theory and selected Asian sustainability contexts, the paper reframes digital transformation and ESG integration as mutually reinforcing organisational capabilities rather than separate compliance or technology agendas. The framework identifies three mechanisms: digitally enabled ESG measurement, behavioural embedding through digital institutional behavioural design and stakeholder-facing transparency. The illustrative evidence and maturity matrix suggest that firms with high digital and ESG maturity are better positioned to convert sustainability commitments into operational routines, financial resilience and reputational advantage. The paper contributes a practical quadrant model for diagnosing organisational maturity and for guiding staged managerial action in Asian firms operating under tightening sustainability reporting regimes.
K. Tan· International Journal of Sci...· 0 citations
A systematic review following the PRISMA guidelines, this study analyzes Scopus-indexed papers published from 2020 to 2026 in order to shed light on how digital transformation enables sustainability-oriented outcomes and whether these contributions seem rooted in organizational change rather than represent aspirational disclosures of sustainability-related information. In the initial search phase, a total of 1,208 records were identified; after screening, retrieval and eligibility assessment of these studies from both electronic databases and hand-searching, just 78 studies were included in the final synthesis. Our findings show that digital transformation drives sustainability in six main avenues—namely ESG governance, eco-innovation, decarbonization, circular economy practices, digital maturity and social sustainability. However, with digital transformation being identified as sustainability by other means, without appropriate organizational capabilities and data governance that include adequate data and analytics support for innovation routines, regulatory pressures and strategic decision-making processes to be adopted together at scale across an organization because they are complementary. Also, the review suggests that by relying heavily on a style of quantitative testing based on looking for associations between concepts in datasets empirically available, research suffers from conceptual inconsistencies and uneven coverage across empirical contexts. The review presents a new conceptualization for digital transformation as an enabler of sustainability, which comes with execution conditions and identifies future research agendas to distinguish genuine sustainability effects from the simple prominence of sustainability.
I. Suteja, Purwanto Purwanto, Felix Siswanto· Eduvest - Journal Of Univers...· 0 citations
Digital innovation has become a key enabler of the circular economy, yet existing research on SMEs remains fragmented across technological, organizational, and institutional perspectives. This study addresses this gap through a bibliometric analysis and systematic literature review of 87 peer-reviewed articles published between 2017 and 2025. The review synthesizes the evolution of digital research, identifies its theoretical foundations, key barriers, enabling factors, and performance outcomes, and develops a multi-level conceptual framework linking micro-, meso-, macro-, and ecosystem-level perspectives. The findings suggest that successful digital innovation-enabled circular transformation depends on the interaction of digital capabilities, organizational resources, institutional support, and stakeholder collaboration. The study further reveals that financial constraints, limited digital capabilities, and weak institutional support remain major barriers, whereas Industry 4.0 technologies, leadership commitment, and ecosystem collaboration serve as critical enablers. By integrating fragmented theoretical perspectives into a coherent framework, this review advances the understanding of digital adoption in SMEs and provides a structured research agenda together with practical implications for managers and policymakers seeking to accelerate sustainable digital transformation.
Yi-Jun Cheng, Umar H. A. Kohar· Sustainability· 0 citations
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.
Mahatthakorn Plensamai· Journal of Science and Techn...· 0 citations
Overall, digital transformation is shown to enhance supply chain efficiency, agility, resilience and environmental sustainability, and the study proposes a conceptual framework that maps the relationships among drivers, moderating factors and performance outcomes.
Amal Jishnu H. M., Hareendrakumar V. R.· Asia-Pacific Journal of Mana...· 0 citations