Sustainability strategy as a moderator in the relationship between digital business strategy and financial performance

JOURNAL OF CLEANER PRODUCTION

卷:236

Article

Ukko, Juhani¹  Nasiri, Mina¹  Saunila, Minna¹  Rantala, Tero¹ 

[1] LUT Univ, Sch Engn Sci, Dept Ind Engn & Management, Saimaankatu 11, FI-15140 Lahti, Finland

关键词: Sustainable development;    Sustainability strategy;    Digital strategy;    Digital transformation;    Technology transformation;    Managerial capabilities;    Financial performance;   

DOI  :  10.1016/j.jclepro.2019.117626

来源: Elsevier

【 摘 要 】

This paper empirically examines the role of a sustainability strategy in the relation between a digital business strategy and financial performance. By classifying two capabilities (managerial capability and operational capability) that are needed to realize a digital business strategy, this study suggests that a sustainability strategy serves as a promoter in the relation between managerial capability and financial performance but inhibits the relation between operational capability and financial performance. Using a structured survey questionnaire, the data was collected from 280 small and medium-sized enterprises (SMEs), which operate in both the service and manufacturing industries in Finland. Four developed hypotheses were tested using the regression analysis to find the relationship between digital business strategy, sustainability strategy and financial performance. The findings suggest that a sustainability strategy serves as a promoter in the relation between managerial capability and financial performance but inhibits the relation between operational capability and financial performance. (C) 2019 The Authors. Published by Elsevier Ltd.

【 授权许可】

Free