Digital Maturity and Corporate Sustainability: Evaluating Efficiency Dynamics in an Emerging Market Context
Yazarlar (4)
Mustafa K. Yilmaz
İbn Haldun Üniversitesi, Türkiye
Prof. Dr. Mine AKSOY KAVALCI
Yalova Üniversitesi, Türkiye
Ekrem Tatoglu
Gulf University For Science And Technology Kuwait, Kuveyt
Erkan Bayraktar
Gulf University For Science And Technology Kuwait, Kuveyt
| Makale Türü |
Özgün Makale
(ESCI dergilerinde yayınlanan tam makale)
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| Dergi Adı | Sustainable Futures | ||
| Dergi ISSN | 2666-1888 Wos Dergi Scopus Dergi | ||
| Dergi Tarandığı Indeksler | SCOPUS, ESCI | ||
| Makale Dili | İngilizce | Basım Tarihi | 12-2025 |
| Cilt / Sayı / Sayfa | 10 / 1 / – | DOI | 10.1016/j.sftr.2025.100843 |
| Makale Linki | https://doi.org/10.1016/j.sftr.2025.100843 | ||
| Özet |
| This study examines the impact of digital maturity (DM) on corporate sustainability efficiency (CSE) among companies listed on Borsa Istanbul in Turkey. Using panel data (2018–2022) from 30 non-financial firms, we construct a corporate digitalization index (CDI) as a proxy for DM through text mining analysis of digital-related terms in annual reports. CSE is evaluated via data envelopment analysis (DEA), utilizing environmental, social, and governance (ESG) scores of sustainability as inputs and profitability ratios as outputs. Panel regression analysis reveals a U-shaped curvilinear relationship, indicating that firms initially experience reduced efficiency due to high investment costs and adaptation challenges but subsequently achieve increased efficiency as they realize operational and strategic gains from advanced DM. These findings highlight the nonlinear dynamics of digital capability development, offering practical implications for firms aiming to optimize their sustainability strategies through effective digital transformation. |
| Anahtar Kelimeler |
| Corporate sustainability | Efficiency | Digital maturity | Digital transformation | Sustainability performance | Emerging markets |
Science Direct
Digital Maturity and Corporate Sustainability: Evaluating Efficiency Dynamics in an Emerging Market Context
BM Sürdürülebilir Kalkınma Amaçları
| Atıf Sayıları | |
| WoS | 1 |
| SCOPUS | 1 |