Digital Practices and Sustainable Performance in SMEs: An Empirical Approach through PLS-SEM

Mihaela Denisa Coman, Petronela Alice Grigorescu and Dan Marius Coman ()
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Mihaela Denisa Coman: Valahia University of Targoviste, Romania
Petronela Alice Grigorescu: Valahia University of Targoviste, Romania
Dan Marius Coman: Valahia University of Targoviste, Romania

The AMFITEATRU ECONOMIC journal, 2026, vol. 28, issue 72, 567

Abstract: Digitalisation and sustainability represent essential strategic directions for European SMEs, being driven by both competitive pressures and recent ESG and CSRD reporting requirements. However, the specialised literature provides little empirical evidence on the interdependencies among digital practices, sustainability practices, and sustainable performance, particularly among SMEs that actively use digital tools. This study investigates how digital practices contribute to sustainable development and performance, using an integrated conceptual model and Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse a sample of 300 SMEs from the services and manufacturing sectors, selected through non-probabilistic convenience sampling. Data was collected through a self-administered questionnaire addressed to SME managers and owners, which should be taken into consideration when interpreting the results. The results indicate that digital practices positively influence both sustainability practices and sustainable performance, and that sustainability partially mediates the relationship between digitalisation and performance. The model demonstrates adequate fit and satisfactory predictive capacity. From a theoretical perspective, the study contributes to the digital sustainability literature by providing an empirically testable, integrated structural framework regarding the relationships among digitalisation, sustainability, and performance in SMEs. From a managerial perspective, the findings provide a solid empirical framework for guiding strategic decisions, highlighting the need for integrated strategies that combine digital transformation with sustainability initiatives in SMEs.

Keywords: digital practices; sustainability practices (ESG); sustainable performance; SMEs; structural equation modelling (PLS-SEM). (search for similar items in EconPapers)
JEL-codes: L25 M15 Q56 (search for similar items in EconPapers)
Date: 2026
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