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In an era where sustainability and digital transformation are becoming indispensable pillars of successful business operations, this chapter explores the potent synergy between these two paradigms. As businesses strive to align their operations with Environmental, Social, and Governance (ESG) goals, digital transformation emerges as a powerful enabler. This chapter delves into how digital technologies are not only revolutionizing traditional business models but are also paving the way toward more sustainable practices. From data-driven decision-making to improved resource management, this chapter discusses the diverse ways in which digital transformation contributes to sustainability. It also offers an in-depth analysis of real-world case studies, illustrating how businesses have successfully integrated digital transformation in their pursuit of sustainability. Recognizing the potential roadblocks, this chapter also addresses the challenges businesses may face in this journey, including cybersecurity risks, data privacy issues, and the need for technological literacy. It further presents strategies to navigate these challenges and underscores the importance of preparedness in managing potential risks. Finally, this chapter ventures into the future of digital transformation, evaluating current trends and predictions, and their potential impact on sustainable business practices.

Business has a critical part to play in transforming the global economy and society to achieve sustainable development. Many granular sustainability accounting and management tools have been offered. To systematize these piecemeal developments, this paper aims to develop a framework for analysis of the potential role of sustainability management accounting (SMA). The key challenge addressed is how SMA could be extended to support future-oriented, long-term, pro-active management of multiple issues to contribute towards strong sustainable development at the macro-economy level.

This conceptual paper examines SMA within a multi-level, context-action-transformation framework which can move organizations and society towards sustainability. Based on normative stakeholder theory, including concern for mainstreaming marginalized stakeholders, the paper discusses the role of SMA and how it can contribute necessary information to sustainable development of the company and beyond its boundaries.

Guided by a SMA framework linking context, action and transformation and normative stakeholder theory, which considers all stakeholders, the paper shows how the present lack of progress towards macro-level sustainable development can be addressed. This requires a focus on measuring and assessing positive impacts and forward-looking, long-term and proactive management of multiple sustainability issues as typified by the Sustainable Development Goals (SDGs).

The paper distinguishes between two aspects of SMA – a focus on reducing unsustainability and a focus on transformations towards sustainability. It is observed that there is insufficient emphasis on the latter at present if SMA is to provide comprehensive support to achieving the SDGs. A set of supportive tools is presented as a guide to practice and future developments.

The paper considers how SMA can enable and support transformations towards sustainability at the macro- and meso-level. Different transformational challenges and opportunities are discussed. In particular, the need to balance consideration of time, proactivity and multiplicity, as highlighted in the SDGs, is identified as the central way forward for SMA.

Green transformation is more than simply a trend; it is a way of life, a set of habits, a field of knowledge and a dedication to resource conservation. Going green is surely a creative and transformative process for both individuals and organizations. This paper aims to “identify,” “analyse” and “categorise” the readiness factors for green transformation process in health care using total interpretive structural modelling (TISM) and neutrosophic-MICMAC.

To address the study objectives, the study used TISM and neutrosophic-MICMAC analysis. To identify the readiness factors, a literature study was conducted, and the factors were face-validated by the healthcare experts. The factors influence on one another were captured by using a scheduled interview with a closed ended questionnaire. The TISM addressed the identification and analysing of factors and the categorization and ranking the readiness factors is addressed by using neutrosophic-MICMAC analysis.

This study identified 11 green transformation process readiness factors for healthcare organizations. The study states that the key factors or driving factors are awareness of green governance principle, environment leadership and management, green gap analysis, information and communication technology and innovation dynamics.

The factor ranking is sensitive to the respondents’ ratings. The study relied on the past literature and experts’ opinion may result in the subjective biases. The complex nature of healthcare ecosystem challenges to capture all the factors. The study focussed on Indian hospitals.

Study significantly impacts the healthcare practitioners, academicians and policymakers by providing critical insights into the readiness factors required for the healthcare green transformation process. The study offers a better understanding of the crucial or key or driving factors that aid in embracing green and sustainable practices.

Identifying a gap in conceptual and theoretical frameworks for green transformation readiness factors in healthcare organizations and in Indian context. The study addresses this gap by aiming to create a thorough theoretical framework and highlighted by its focus on Indian hospitals.

The global emphasis on sustainability is driving organizations to embrace financial technology (Fintech) solutions as a means of enhancing their sustainable performance. This study seeks to unveil the intermediary role played by green finance and competitiveness, along with the moderating impact of digital transformation (DT), in the intricate relationship between Fintech adoption and sustainable performance.

Drawing on existing literature, we construct a comprehensive conceptual framework to thoroughly analyse these interconnected variables. To empirical validate of our model, a dual structural equation modelling–artificial neural network) SEM–ANN approach was employed, adding a robust layer of validation to our study’s proposed framework. A sample of 438 banking employees in Pakistan was collected using a simple random sampling technique, with 411 samples deemed suitable for subsequent analysis. Initially, data scrutiny and hypothesis testing were carried out using Smart-PLS 4.0 and SPSS-23. Subsequently, the ANN technique was utilized to assess the importance of exogenous factors in forecasting endogenous factors.

The findings from this research underscore the direct and significant influence of Fintech adoption and DT on the sustainable performance of banks. Notably, green finance and competitiveness emerge as pivotal mediators, bridging the gap between Fintech adoption and sustainable performance. Moreover, DT emerges as a critical moderator, shaping the relationships between Fintech adoption and both green finance and competitiveness. The integration of the ANN approach enhances the SEM analysis, providing deeper insights and a more comprehensive understanding of the subject matter.

This study contributes to the enhanced comprehension of Fintech, green finance, competitiveness, DT and the sustainable performance of banks. Recognizing the importance of amalgamating Fintech adoption, green finance and transformational leadership becomes essential for elevating the sustainable performance of banks. The insights garnered from this study hold valuable implications for policymakers, practitioners and scholars aiming to enhance the sustainable performance of banks within the competitive business landscape.

The purpose of this study is to ascertain how cluster organisations have been fostering green transformation in Poland.

This paper adopts a multiple case study approach. Data collection methods involved in-depth interviews with cluster organisation managers and researchers to identify support measures for green transformation and to investigate the factors influencing their actions as well as a comprehensive analysis of documents, including cluster organisations‘ strategies.

Cluster organisations manage and participate in actions that create favourable conditions for pursuing low-carbon and circular economy ventures. They not only assist their members in overcoming obstacles related to green transformation but also engage non-members – which can lead to spillovers reaching beyond their borders. Their engagement takes place across all phases of the green transformation process.

For various reasons, the research was designed as qualitative to understand the opinions and experiences of various actors engaged in green transformation within cluster organisations’ ecosystems. The key factor influencing this decision stems from the fact that knowledge of the involvement of cluster organisations in supporting green transformation still needs to be completed and scattered. The limitations of the study include limited access to information and the fact that qualitative research allows for a certain amount of subjectivity, and the results should be generalised carefully. Moreover, the interviews were carried out with a non-random sample of participants. Another limitation of the study is related to biased views, which could have been shared by interviewees acting as representatives of the studied cluster organisations.

Cluster organisations have emerged as drivers of circular transition by promoting sustainable practices such as material recycling, biological recovery and parts harvesting. These initiatives contribute to reducing waste, conserving resources, and minimising the environmental footprint of industries. These organisations can be active agents of transformation, orchestrating collaborative efforts that have a far-reaching impact on industries and economies.

This is one of the first and most comprehensive studies on the role of cluster organisations in Poland in supporting green transformation. This paper identifies and systematises the actions undertaken to provide a clear understanding of the internal processes within cluster organisations.

Food sustainability is a world-acknowledged issue that requires urgent integrated solutions at multi-levels. This study aims to explore how food firms can improve their sustainability performance through digital traceability practices, considering the mediating effect of sustainability-oriented innovation (SOI) and the moderating effect of supply chain learning (SCL) for the food supply chain therein.

Hierarchical regression with a moderated mediation model is used to test the proposed hypotheses with a sample of 359 food firms from four provinces in China.

Digital traceability has a significant positive impact on the three pillars of sustainability performances among food firms. SOI (product innovation, process innovation and organisational innovation) mediates the relationship between digital traceability and sustainability performance. SCL plays moderating roles in the linkage between digital traceability and both product and process innovation, respectively.

This paper contributes as one of the first studies to develop digital traceability practices and their sustainability-related improvements for Chinese food firms; it extends studies on supply chain traceability to a typical emerging market. This finding can support food sustainability practice in terms of where and how to invest in sustainability innovation and how to improve economic, environmental and social performance.

Studies have shown that higher education institutions (HEIs) need to achieve deep organizational learning to develop and implement long-term strategies for responding to the climate crisis. This study aims to analyze the sustainability efforts of HEIs, in particular those who use the sustainability tracking, assessment and rating system (STARS), to ascertain what type of organizational learning is being achieved.

This paper does this by analyzing perceptions of learning amongst this group of HEIs. More specifically, it analyzes survey data regarding perceptions of types and system levels of organizational learning achieved by 116 HEIs in the USA that currently use or have used STARS in the past. The approach also aims to develop a macro view of the relationships between practicing campus sustainability, using sustainability reporting tools and learning as an organization.

An examination of the practice of campus sustainability and its relationship to organizational learning reveals that the use of sustainability reporting promotes broad learning, but deep learning at the level of the organization is seldom achieved.

Given the success of using sustainability reporting tools to diffuse knowledge and foster broad learning, this paper argues that such tools should incorporate more metrics relative to soft organizational characteristics of HEIs to shift organizational cultures and foster deeper organizational learning.

This work constitutes one of the few studies analyzing empirical data on campus sustainability, sustainability reporting and organizational learning for a large number of HEIs.

Common availability of digital technologies encouraged companies in almost all industries to focus on exploring various ways of benefiting from their adoption and thus taking steps toward their digital transformation. This paper aims to describe the digital transformation of small and medium enterprises (SMEs) as a challenging opportunity and identify ways in which companies from the food industry address it.

The paper presents empirical evidence based on a case study of the Polish freeze-drying market and companies operating on it. This study adopted a single case study research method to describe the digital transformation journey of SMEs. The sample constitutes a single sectoral case study with more than one unit of analysis – sixteen companies. The undertaken approach follows an embedded case study design and allows for an extensive and multidimensional analysis of rich empirical data.

The results of this analysis allowed to identify four significant trends describing human resources involvement in the digital transformation of freeze-drying companies in Poland (i.e. visionary top-down, cooperative task-oriented, persuasive bottom-up, chaotic), a detailed catalog of outcomes of digital transformation from the perspective of food industry companies grouped in seven categories and a list of main barriers to digital transformation.

This paper contributes to expanding knowledge on the practices of food industry companies in addressing challenges posed by the development of information technology and the dynamically changing environment after the COVID-19 pandemic. It contributes further to the discussion related to context-, industry- and country-specific barriers to digital transformation, identifying time-related constraints as an essential barrier to digital transformation.

The purpose of this paper is to explore how, in a context of economic, political, social and environmental transitions, SMart, a cultural and artistic social enterprise (CASE), has developed a relevant cooperative model to contribute to mitigate the structural labour precariousness of artists and creators.

The research design includes a mixed-method approach that combines qualitative and quantitative methodologies with emphasis on the former. Namely, the organisation is SMartbe and its replication across nine European countries was studied as a revelatory case study. Five main types of techniques were deployed in the course of this research, including desk review, direct (participant) observation, interviews, focus group and questionnaire (Likert-scale survey).

CASEs constitute a specific institutional arrangement that offers innovative labour arrangements for cultural workers and artists to fight against precariousness. Social enterprises are embedded in the social and solidarity economy and stand at the crossroads of markets, civil society and the public, which places them in a critical position: depending on the logic, actors and contexts at play, social enterprises can ensure to varying degrees the general interest through their social mission, their sustainability via the real participation of all their stakeholders and the carrying out of economic activities that are fully consistent with their mission.

It is within this type of sustainability and participation that transformative social innovation can emerge within CASEs. Their potential to contribute to transformative social innovation is based on its four objectives: cultural (to imagine human, participative and sustainable alternatives); social (to achieve a social –including the environment – mission and join the ecosocial transition); participatory (empowering and impacting the public sphere); and economic (being financially sustainable and fair).

The current scenario is dominated by an urgent need for economic recovery caused by the global health emergency that has been at work since January 2020. Digital transformation plays a crucial role in bringing about this recovery. However, the failure rate of digital transformation projects over the last 10 years is very high. Considering the growing demand for digital transformation from businesses, the digital transformation failure rate, if unchanged, could lead to an exponential growth in technical debt. Technical debt is acquired when the digital transformation to be deployed at a business fails. The accumulation of technical debt will lead not only to economic stalemate but possibly also to yet another setback.

The developed set of methodologies form what has been termed the Digital Transformation Governance Engineering Process (DTGEP). This process can help any business wishing to undertake a digital transformation project to materialize their project in a sustainable, productive and competitive way.

DTGEP prevents the generation of technical debt because organizational knowledge is aligned with the technological solution that best suits the needs of each business in order to support its strategic or business objectives.

DTGEP has already been used to successfully discover the relationship between business features and the prospective digital transformation. However, it needs to be applied in case studies on many other businesses across the economy in order to gather more accurate information that could be clustered by sectors.

DTGEP was tested on a set of 25 projects, and this paper reports several interesting findings regarding its use, like the impact of the digital transformation on different parts of the business model canvas (BMC) and the intellectual capital of the organization developing the digital transformation, and how the status of the organization's intangible assets affects the decision-making process with respect to the prospective digital transformation.