The interlink between digitalization, sustainability, and performance: An Italian context

Environmental and social issues have become increasingly important both at operating and strategic levels. Enterprises must integrate sustainability within their strategies. This implementation should be supported by different managerial tools and digital technologies. The latter is central in supporting sustainability implementation and conversion, and therefore, the interaction between digitalization and sustainability can unlock higher potential. Consequently, this study mainly aimed to understand the link between digitalization, sustainability, and performance in the Italian context. Our findings reveal a significant relationship between digitalization, sustainability, and profitability performance and that when positive results are achieved under the environmental and social lens, economic performance also improves. Our study highlights the role of enterprise size and its impact on financial and sustainable performance, thus addressing the gaps in the literature.