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Sustainable Digital Transformation and Corporate Practices

A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".

Deadline for manuscript submissions: 10 January 2026 | Viewed by 6036

Special Issue Editor


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Guest Editor
School of Management, Xi’an Jiaotong University, Xi’an 710049, China
Interests: accounting theory; corporate governance; CSR; digital economy and digital assets
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

The theme of this Special Issue is “Sustainable Digital Transformation and Corporate Practices”, with the aim being to develop research on the digital transformation and provide firms with knowledge on its implications in order to sustainably improve their value. Specifically, this Special Issue seeks to publish theoretical and empirical research that extents our understanding of the impact of the digital transformation on corporate practices, and of its underlying mechanisms.

In the context of the digital economy, the deepening of the digital transformation has led to a focus on the influence the digital transformation is exerting. Studies have confirmed that the digital transformation can effectively address the challenges of operating costs and technological breakthroughs faced by green transformation initiatives within enterprises. The implementation of the digital transformation has led to significant improvements in information transparency and operational efficiency, while also promoting enhancements in internal quality control. In terms of financial management, the digital transformation can also ease financing constraints and enable firms to obtain greater amounts of credit support. In terms of environmental information disclosure (ESG), the digital transformation can raise the level of corporate governance by reducing the degree of information asymmetry and strengthening internal control. It is evident that the digital transformation is closely linked to the behaviour of enterprises. This Special Issue aims to explore the impact of the digital transformation on corporate practices, including how it affects and changes their organisational structure, business style, and how it changes the relationship companies have with their investors, suppliers, and other stakeholders. In addition, data, as a strategic resource, has been officially listed as the fifth largest factor in production, along with land, capital, the labour force, and technology. It has come to play a key driving role in the development of the digital economy. As the field of data continues to evolve, the value of data assets is becoming increasingly evident. The mechanisms underlying the creation of an enterprise’s data assets in the context of the digital transformation also require urgent exploration. In light of this, we call for further research contributions on the relationship between the digital transformation and corporate practices, with the aim of resolving the inconsistencies that remain in the existing literature. The scope of this Special Issue encompasses, but is not limited to:

  • New measurements of the digital transformation and data assets;
  • The digital transformation and company practices;
  • ESG practices against the backdrop of the digital transformation;
  • The relationship between the digital transformation and the value of firms in different situations (e.g., life cycles, industries, countries, legal systems, and so forth);
  • The digital transformation and green innovation.

Dr. Junrui Zhang
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • digital transformation
  • data assets
  • corporate practices
  • firm value
  • underlying mechanisms

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Published Papers (4 papers)

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Research

29 pages, 1114 KiB  
Article
Advancing Sustainable Digital Transformations Through HRIS Effectiveness: Examining the Role of Information Quality, Executives’ Innovativeness, and Staff IT Capabilities via IS Ambidexterity
by Muhammad Shahid Siddique, Md. Lazim Bin Mohd Zin and Saiful Azizi bin Ismail
Sustainability 2025, 17(13), 5784; https://doi.org/10.3390/su17135784 - 24 Jun 2025
Viewed by 524
Abstract
In the face of accelerating digital transformation and AI-driven innovations in the post-COVID-19 era, the effectiveness of Human Resource Information Systems (HRIS) is critical to organizational resilience and sustainable digital transformation in highly regulated sectors. This study examines how information quality, executive innovativeness, [...] Read more.
In the face of accelerating digital transformation and AI-driven innovations in the post-COVID-19 era, the effectiveness of Human Resource Information Systems (HRIS) is critical to organizational resilience and sustainable digital transformation in highly regulated sectors. This study examines how information quality, executive innovativeness, and staff IT capabilities influence HRIS effectiveness and evaluates the mediating role of Information System (IS) Ambidexterity, defined as an organization’s ability to explore and exploit its IS resources concurrently. By confirming the impact of organizational enablers on HRIS effectiveness, the study provides theoretical grounding for digital transformation strategies rooted in Resource-Based View (RBV) and Dynamic Capabilities Theory (DCT). Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS was employed for its strength in modeling complex relationships and validating latent constructs in organizational contexts. Empirical data were gathered from 157 HR leaders across financial institutions in Pakistan. The results confirm that the identified enablers significantly impact both IS Ambidexterity and HRIS effectiveness and also emerge as strategic levers for building resilient, data-driven HRIS frameworks. IS Ambidexterity, a relatively underexplored construct in information systems research, enhances the strategic contribution of HRIS by serving as a dynamic capability that enables organizations to adapt and create sustained value in evolving digital environments. HRIS effectiveness contributes to efficiency, agility, strategic responsiveness, and cost optimization in financial institutions. The findings contribute to theory by integrating IS enablers with dynamic capability mediation, enriching the RBV-DCT interplay. This study provides evidence-based insights for developing economies pursuing sustainable digital transformations. Full article
(This article belongs to the Special Issue Sustainable Digital Transformation and Corporate Practices)
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40 pages, 656 KiB  
Article
The Impact of Digital–Green Synergy on Total Factor Productivity: Evidence from Chinese Listed Companies
by Dongfeng Chen, Junpeng Wang, Bin Li, Huihui Luo and Guangming Hou
Sustainability 2025, 17(5), 2200; https://doi.org/10.3390/su17052200 - 3 Mar 2025
Cited by 1 | Viewed by 1371
Abstract
Driven by the dual imperatives of global economic green transformation and the advancement of digital technologies, achieving synergistic enhancement through digitalization and greenization to promote sustainable development has become a focal point for both academia and practical fields. This study, utilizing a sample [...] Read more.
Driven by the dual imperatives of global economic green transformation and the advancement of digital technologies, achieving synergistic enhancement through digitalization and greenization to promote sustainable development has become a focal point for both academia and practical fields. This study, utilizing a sample of Chinese A-share listed companies from 2010 to 2023, aims to explore the transformative potential of digital–green synergy (DGS) for enhancing enterprise sustainable development within the realm of production efficiency improvement. Employing a coupling coordination model based on the entropy-weighted TOPSIS method, the research measures the DGS levels of enterprises. Grounded in strategic synergy theory, the resource-based view, and dynamic capability theory, this study thoroughly investigates the direct impacts of DGS on corporate TFP, intermediary mechanisms, moderating effects, and heterogeneous roles. The research findings robustly demonstrate that DGS can significantly improve enterprise TFP through optimizing resource allocation, reducing cost stickiness, and enhancing operational efficiency, thereby facilitating the dynamic reorganization of production factors and the creation of sustainable value. Furthermore, external factors, such as financing constraints and environmental regulation, alongside internal organizational factors like executive characteristics, are shown to exert significant moderating effects on the effectiveness of DGS. In summary, this research not only highlights the crucial role of DGS in enhancing production efficiency as a driver for high-quality corporate development and the pursuit of sustainable goals but also provides important theoretical guidance for policymakers to incentivize digital and green transformation. It also offers practical insights for enterprise managers to strategically formulate synergistic development strategies, enhance economic benefits, and achieve long-term sustainable performance. Beyond these practical implications, this study further enriches the theoretical landscape by first extending strategic synergy theory to firm-level digital–green synergy in emerging markets; second by enhancing sustainability research by adopting a broader “environment-society” framework; methodologically innovating by developing a novel “goal-strategy-input-technology” synergy measurement framework; and finally, deepening the theoretical understanding of DGS-TFP relationships through mechanism and moderator exploration. Full article
(This article belongs to the Special Issue Sustainable Digital Transformation and Corporate Practices)
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18 pages, 597 KiB  
Article
Research on the Influence Mechanism of Environment Social Government Performance in State-Owned Enterprise Value: The Role of Digital Transformation
by Jiunan Ji, Junrui Zhang and Wen Qu
Sustainability 2025, 17(3), 928; https://doi.org/10.3390/su17030928 - 23 Jan 2025
Cited by 1 | Viewed by 1158
Abstract
Under the background of sustainable development and high-quality development in China, it is of great significance to actively promote enterprises to practice ESG development concepts and digital transformation. This study uses a sample of state-owned companies in the Chinese capital market during the [...] Read more.
Under the background of sustainable development and high-quality development in China, it is of great significance to actively promote enterprises to practice ESG development concepts and digital transformation. This study uses a sample of state-owned companies in the Chinese capital market during the period from 2014 to 2020. The results of the research show that there is a U-shaped relationship between ESG performance and the value of state-owned enterprises. And digital transformation plays a positive moderating role in the relationship. The result of a further mechanism study indicates that ESG performance affects enterprise value by reducing the financing constraints. This study also examines the results using a dynamic panel model and endogeneity test method. Therefore, this study provides references to promote ESG practices and offers new insight into the role of digital transformation in state-owned companies. In order to pursue sustainable development and high-quality economic development, ESG practices and digital transformation should also be paid attention to in enterprises. Full article
(This article belongs to the Special Issue Sustainable Digital Transformation and Corporate Practices)
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24 pages, 270 KiB  
Article
Mechanism Analysis and Path Study of Digital Transformation on Corporate Governance: Evidence from Chinese Listed Companies
by Songling Yang, Yafei Tai and Jianing Liu
Sustainability 2024, 16(21), 9245; https://doi.org/10.3390/su16219245 - 24 Oct 2024
Viewed by 1915
Abstract
Corporate digital transformation, primarily driven by data and leveraging digital technologies and mathematical algorithms such as Internet+, big data, cloud computing, artificial intelligence, and blockchain, is a crucial enabler of sustainable development. This transformation integrates various aspects of corporate production and operations, enhancing [...] Read more.
Corporate digital transformation, primarily driven by data and leveraging digital technologies and mathematical algorithms such as Internet+, big data, cloud computing, artificial intelligence, and blockchain, is a crucial enabler of sustainable development. This transformation integrates various aspects of corporate production and operations, enhancing the level of digital operations and ultimately contributing to high-quality and sustainable development. This paper, based on data from listed companies in China’s A-shares from 2007 to 2021, theoretically articulates the intrinsic mechanism between corporate digital transformation and corporate governance level, with a focus on sustainability. It empirically finds that a higher degree of digital transformation correlates with an improved level of corporate governance, fostering sustainable practices. Further investigation reveals that digital transformation elevates corporate governance by enhancing innovation capabilities, reducing information asymmetry, and promoting sustainable strategies. This paper provides policy insights for promoting corporate digital transformation as a means to achieve sustainability goals and optimizing management’s corporate governance level for long-term sustainable success. Full article
(This article belongs to the Special Issue Sustainable Digital Transformation and Corporate Practices)
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