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Public and private sector organisations are widely endorsing digital transformation processes, but little is known about the level of digitalisation of an organisation as a whole. The purpose of this paper is to develop a framework to assess an organisation’s level of digital transformation as a whole, taking the field of museums as an exemplary case of application.

The framework draws upon a scoping literature review of studies examining dimensions, metrics and methods for the assessment of the digital transformation of organisations. The framework has been validated by applying it to a sample of 400 Italian museums and further interviews with museum directors.

The authors propose an assessment framework composed of five main dimensions: people, technology, process, customer and strategy and investment. These dimensions are further deployed in sub-dimensions measured through a set of questions. The weighted average of results per dimension and sub-dimension supported the development of a composite index of organisational digital readiness.

The developed framework contributes to the current debate on the measurement of an organisation’s level of digital transformation as a whole, and it can offer practitioners a managerial tool to assess the organisation’s digital readiness.

The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest entities (PIEs).

The study is based on the content analysis of the disclosures provided by 169 large (PIEs) operating in Poland in 2019. The data was hand-collected from the companies’ non-financial statements. The research hypotheses were empirically tested with the use of linear regression.

The explanation for the disclosure of KPIs can be found in stakeholder theory, operationalized by stakeholder pressure linked to industry. In line with the expectations, business-related KPIs are disclosed by companies operating in industries with high pressure from investors, environment-related KPIs are presented by companies operating in environmentally sensitive industries and companies operating in industries with high pressure from employees disclose society-related KPIs. According to the results of the study, reporting on employee-related KPIs is accompanied by environmental and social KPI disclosures.

The study contributes to the literature on corporate non-financial disclosures as it provides new insights into non-financial KPI disclosures in a new and relatively unexplored institutional setting established by the Directive 2014/95/EU. While researchers recognize the stakeholders’ environmental and social concerns, there is nevertheless a lack of understanding of their implications for KPIs in measuring social practice. The research fills that gap by addressing the specific impact of different stakeholder groups on the disclosure of KPIs.