The effect of digitalization on sustainability reporting: The role of sustainability competence, green knowledge integration, and stakeholder pressure
研究了数字化对加纳中小企业可持续发展报告的影响，发现数字化本身影响不显著，但通过可持续发展能力间接起作用，且绿色知识整合和利益相关者压力分别调节了不同环节。
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.