..., this study aims to examine how organizations can use digital transformation tools to enhance their CSRD readiness, with a focus on the mediating role of data analytic capability. Design/methodology/approach An online cross-sectional survey was administered to key informants from large companies...

...P. Sivaiah; A. Vinodan Purpose How can small and medium-sized enterprises (SMEs) effectively digitalize their sustainability reporting processes through a structured, maturity-based adoption model? The purpose of this study is to provide a clear roadmap for advancing sustainability reporting...

...Raffaele Trequattrini; Benedetta Cuozzo; Alberto Manzari; Maria Schimperna Purpose This study aims to investigate the readiness of medium-sized industrial small and medium-sized enterprises (SMEs) for the twin transition. It introduces the digital-sustainability readiness index ( DSRI...