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The effect of digitalization on sustainability reporting: The role of sustainability competence, green knowledge integration, and stakeholder pressure

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  • Elias Appiah‐Kubi
  • Codruța Cornelia Dura
  • Dorina Niță
  • Imola Drigă
  • Ana Preda
  • Lia Alexandra Baltador

Abstract

The study was designed to provide an answer to the research question regarding the effect of digitalization on sustainability reporting and to reveal the mechanisms underlying this relationship. The methodology included data collection from 371 small‐ and medium‐sized enterprises (SMEs) originating from Ghana, by using a structured questionnaire. Further on, we employed the structural equation modeling (SEM) technique to analyze the relationships among our research variables. The findings showed that the effect of digitalization on SMEs' sustainability reporting is insignificant negative while sustainability competence fully mediated the relationship. The nexus between digitalization and sustainability competence was positively moderated by green knowledge integration. Similarly, stakeholder pressure was found to positively moderate the relationship between sustainability competence and sustainability reporting. To the best of our knowledge, this is the first study to approach digitalization's impact on sustainability disclosure in the Ghanaian SMEs' sector, resulting in manifold valuable policy and managerial practice implications.

Suggested Citation

  • Elias Appiah‐Kubi & Codruța Cornelia Dura & Dorina Niță & Imola Drigă & Ana Preda & Lia Alexandra Baltador, 2025. "The effect of digitalization on sustainability reporting: The role of sustainability competence, green knowledge integration, and stakeholder pressure," Business Strategy and the Environment, Wiley Blackwell, vol. 34(1), pages 1133-1153, January.
    • Handle: RePEc:bla:bstrat:v:34:y:2025:i:1:p:1133-1153
    DOI: 10.1002/bse.4024
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