Leveraging the Interplay of Digital and Sustainability Transformation : An Empirical Study of Twin Transformation in Corporate Practice

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Radtke, Johanna:
Leveraging the Interplay of Digital and Sustainability Transformation : An Empirical Study of Twin Transformation in Corporate Practice.
Bayreuth , 2026 . - VII, 91 S. S.
(Masterarbeit, 2026, Universität Bayreuth, Rechts- und Wirtschaftswissenschaftliche Fakultät)

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Abstract

As organizations increasingly face the simultaneous challenges of digital transformation and sustainability transformation, the concept of twin transformation has gained growing attention. Prior research suggests that digital transformation and sustainability transformation are mutually reinforcing. However, empirical evidence on organizational level remains limited, particularly with regard to reciprocal relationships and underlying organizational mechanisms. This study addresses this gap by empirically examining the interplay between the two transformations and by analyzing the role of enabling and guiding capabilities within the twin transformation context. Building on a maturity models and a capability framework, a conceptual model is developed and tested using survey data from German firms engaged in both transformations. The hypotheses build on theory are examined using linear regression analyses, complemented by exploratory analyses on the role of artificial intelligence and perceived value of twin transformation. The results provide strong support for a positive and reciprocal relationship between digital transformation and sustainability transformation, with both equally influencing each other (β = .603, p <.001). Enabling capabilities are strongly associated with digital transformation ma-turity(β = .629, p <.001) and significantly advance sustainability transformation maturity(β = .650, p <.001). Guiding capabilities are strongly shaped by sustainability transformation ma-turity (β = .697, p <.001) and relate back to digital transformation with a weaker but significant effect (β = .567, p =.002), potentially suggesting an influence on the orientation rather than the overall maturity of digital transformation. Exploratory findings further indicate that twin trans-formation is primarily associated with economic value creation and that artificial intelligence contributes through broad organizational integration rather through specific technologies.