Mapping the Underlying Factors of Firms’ Economic Performance: Antecedents of Digital Transformation and ESG Reporting
企業の経済パフォーマンスの基盤要因：デジタル変革とESG報告の先行要因 (AI 翻訳)
Vikniswari Vija Kumaran, Abdelhak Senadjki, Farah Akhtar
🤖 gxceed AI 要約
日本語
本論文は、マレーシアの中小企業を対象に、デジタルリーダーシップ、デジタル志向、デジタル文化、ESG報告が経済パフォーマンスに及ぼす影響を実証分析。ESG報告はデジタル志向・文化と経済パフォーマンスの関係を媒介するが、デジタルリーダーシップは直接的にパフォーマンスを向上させる。
English
This study empirically examines how digital leadership, digital orientation, digital culture, and ESG reporting drive the economic performance of Malaysian SMEs. ESG reporting partially mediates the link between digital orientation/culture and performance, while digital leadership directly improves performance and fosters digital orientation and culture.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本では、SSBJ基準に基づくESG報告が大企業だけでなく中小企業にも広がりつつある。本論文の知見は、デジタル変革とESG報告を組み合わせることが中小企業の競争力向上に寄与する可能性を示唆し、日本の中小企業の開示実務や政策立案に示唆を与える。
In the global GX context
As global frameworks like ISSB and CSRD expand sustainability reporting to include SMEs, this paper provides evidence that ESG reporting can mediate the performance effects of digital transformation. It highlights the role of digital leadership in driving both digitalization and reporting, offering practical insights for firms and policymakers seeking integrated strategies.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the interplay between digital transformation antecedents and ESG reporting in SME performance, extending dynamic capabilities and stakeholder theory.
🏢実務担当者:SMEs can prioritize digital leadership and ESG reporting to enhance economic performance, while digital orientation and culture alone may be insufficient without reporting.
🏛政策担当者:Supports policies that encourage both digital transformation and ESG reporting among SMEs, showing they can synergistically improve performance.
📄 Abstract（原文）
Digital transformation represents a purposeful strategy for achieving a competitive edge and stronger economic performance. At the same time, sustainability disclosure practices can also improve economic outcomes, while their effects vary across different contexts. However, a paucity of research base of SMEs obscures how they position themselves in both arenas; this study addresses that gap through an empirical analysis. The study examines whether digital leadership, digital orientation, digital culture, and ESG reporting drive SMEs’ economic performance; regarded as antecedents of digital transformation, do these factors improve ESG reporting; whether digital leadership shapes digital orientation and culture; and whether ESG reporting mediates the link between the antecedents of digital transformation and performance. Aligned with these questions, the study is grounded in the dynamic capabilities theory, the upper echelon’s theory, and stakeholder theory to vindicate the relationships with the research model as the basis. Utilizing data collected from Malaysian SMEs with 360 firm-level observations, the hypotheses are assessed. The findings reveal that digital leadership and ESG reporting are significant determinants of firms’ economic performance, while digital orientation and digital culture are not necessary qualifications for performance. ESG reporting partially mediates the relationship between digital orientation, digital culture, and firms’ economic performance; however, it does not mediate the relationship between digital leadership and firms’ economic performance. Additionally, digital leadership induces digital orientation and digital culture, which in turn drive ESG reporting. This study, thus, features digital leadership and ESG reporting as key transformation drivers, adding to SMEs’ economic performance and improving sustainable business practices.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.47405/mjssh.v10i10.3642first seen 2026-05-05 19:08:23
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。