Digitalization and Sustainable Business Practices: The Role of Carbon Footprint in European Firms

IF 2.9 Q3 BUSINESS

Thunderbird International Business Review Pub Date : 2026-10-06 Epub Date: 2025-12-09 DOI:10.1002/tie.70068

Manel Gharbi, Anis Jarboui

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引用次数: 0

Abstract

Purpose

This study examines how digital transformation moderates the relationship between Sustainable Business Practices and digital transformation. Specifically, it aims to clarify whether and how Carbon Footprint strengthens or weakens the impact of digital transformation on Sustainable Business Practices.

Design/Methodology/Approach

Using panel data from 250 UK-listed companies over the period 2012–2022, we apply multiple regression analyses to test both the direct effects of digital transformation on Sustainable Business Practices and the moderating role of digital transformation.

Findings

The results indicate that digitalization has a positive and statistically significant impact on the implementation of sustainable business practices among European firms. Furthermore, the analysis reveals that the carbon footprint acts as a significant moderating variable, strengthening the relationship between digitalization and sustainability. Specifically, firms with lower carbon footprints tend to derive greater sustainability benefits from digitalization compared to high-emission firms.

Originality/Value

This research addresses a critical gap in European sustainability studies by contextualizing digitalization within carbon-intensive sectors. The integration of carbon footprint as a moderator reflects the growing importance of emission accountability under EU regulations such as the CSRD and the European Green Deal.

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数字化与可持续商业实践：碳足迹在欧洲企业中的作用

本研究探讨数字化转型如何调节可持续商业实践与数字化转型之间的关系。具体来说，它旨在澄清碳足迹是否以及如何加强或削弱数字化转型对可持续商业实践的影响。利用2012-2022年期间250家英国上市公司的面板数据，我们采用多元回归分析来测试数字化转型对可持续商业实践的直接影响以及数字化转型的调节作用。研究结果表明，数字化对欧洲企业实施可持续商业实践具有显著的积极影响。此外，分析表明，碳足迹作为一个显著的调节变量，加强了数字化与可持续性之间的关系。具体而言，与高排放企业相比，碳足迹较低的企业往往从数字化中获得更大的可持续性效益。独创性/价值本研究通过将数字化置于碳密集型行业的背景下，解决了欧洲可持续发展研究中的一个关键空白。碳足迹作为调节因素的整合反映了欧盟法规（如CSRD和欧洲绿色协议）下的排放问责制日益重要。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Thunderbird International Business Review BUSINESS-

CiteScore

4.30

自引率

9.10%

发文量

期刊介绍： Thunderbird International Business Review is a peer-reviewed journal that is published six times a year in cooperation with the Thunderbird School of Global Business Management, the world"s leading institution in the education of global managers. The journal"s aim is to advance and disseminate research in the field of international business. Its main target audience includes academicians and executives in business and government who have an interest in international business.