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
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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