This study aims to examine the impact of digital transformation on the sustainability reporting of Romanian small- and medium-sized enterprises (SMEs), focusing on environmental sustainability objectives.
The hypotheses were validated using a quantitative survey of SMEs and structural equation modeling.
Digital technologies create opportunities for collecting and analyzing sustainability data; however, SMEs face challenges such as limited resources, insufficient technological expertise and regulatory uncertainty.
The findings offer decision-makers and SME managers valuable insights into integrating digital technologies to enhance sustainability reporting and emphasize the need for financial and technical support.
This study contributes to digital transformation and sustainability reporting research in SMEs, focusing on the underexplored Romanian context.
