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

被引:102
|
作者
Ukko, Juhani [1 ]
Nasiri, Mina [1 ]
Saunila, Minna [1 ]
Rantala, Tero [1 ]
机构
[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; SINGLE-ITEM MEASURES; CORPORATE SUSTAINABILITY; E-COMMERCE; PREDICTIVE-VALIDITY; FIRM PERFORMANCE; CAPABILITIES; INNOVATION; TRANSFORMATION; SERVICE; MANAGEMENT;
D O I
10.1016/j.jclepro.2019.117626
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
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.
引用
收藏
页数:9
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