This research explores the synergistic relationship between technological adoption, financial performance, and corporate sustainability, emphasizing the growing importance of integrating advanced technologies to achieve sustainable development goals while maintaining robust financial outcomes. Through a systematic review of high-impact literature from Web of Science (WoS) and Scopus, this study analyzes the intersection of digital transformation, environmental, social, and governance (ESG) performance, and financial metrics. The findings reveal that technologies such as artificial intelligence, big data, blockchain, and the Internet of Things (IoT) significantly enhance operational efficiency, decision-making, and sustainability practices, thereby contributing to improved financial performance. However, the benefits are unevenly distributed across industries and regions, with challenges such as high implementation costs, regulatory inconsistencies, and technological readiness hindering widespread adoption. The study employs the TCCM (Theories, Contexts, Characteristics, Methodologies) framework to identify key theoretical foundations, contextual settings, and methodological approaches in this domain. It highlights the central role of ESG as a bridge between technological innovation, financial outcomes, and corporate governance. The research underscores the need for standardized methodologies to measure the impact of digital transformation on sustainability and financial performance. Future directions include cross-industry and cross-regional studies, longitudinal analyses, and the development of ethical AI governance models to ensure equitable and sustainable technological adoption. This work provides valuable insights for organizations aiming to balance financial success with sustainable practices in an increasingly digital and environmentally conscious business landscape.

错误:搜索内容不能为空,请输入英文关键词
错误:关键词超出字数限制,请精简
高级检索

Technology, Corporate Sustainability and Financial Performance: A Systematic Literature Review

  • Jairo Dote-Pardo,
  • Javier Parra-Domínguez

摘要

This research explores the synergistic relationship between technological adoption, financial performance, and corporate sustainability, emphasizing the growing importance of integrating advanced technologies to achieve sustainable development goals while maintaining robust financial outcomes. Through a systematic review of high-impact literature from Web of Science (WoS) and Scopus, this study analyzes the intersection of digital transformation, environmental, social, and governance (ESG) performance, and financial metrics. The findings reveal that technologies such as artificial intelligence, big data, blockchain, and the Internet of Things (IoT) significantly enhance operational efficiency, decision-making, and sustainability practices, thereby contributing to improved financial performance. However, the benefits are unevenly distributed across industries and regions, with challenges such as high implementation costs, regulatory inconsistencies, and technological readiness hindering widespread adoption. The study employs the TCCM (Theories, Contexts, Characteristics, Methodologies) framework to identify key theoretical foundations, contextual settings, and methodological approaches in this domain. It highlights the central role of ESG as a bridge between technological innovation, financial outcomes, and corporate governance. The research underscores the need for standardized methodologies to measure the impact of digital transformation on sustainability and financial performance. Future directions include cross-industry and cross-regional studies, longitudinal analyses, and the development of ethical AI governance models to ensure equitable and sustainable technological adoption. This work provides valuable insights for organizations aiming to balance financial success with sustainable practices in an increasingly digital and environmentally conscious business landscape.