Digital Entrepreneurship, Resource Efficiency, and ESG Orientation toward Sustainability Pathways

Berthy Salakay ()
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Berthy Salakay: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 911-923 from Springer

Abstract: Abstract This study investigates the influence of Digital Entrepreneurship, Resource Efficiency, and Strategic Collaboration on Pathways to Sustainability, with ESG Orientation as a moderating variable. Using a quantitative survey approach, data were collected from 377 respondents consisting of MSME owners, managers, and strategic staff in Indonesia. The results of multiple regression analysis reveal that digital entrepreneurship, resource efficiency, and strategic collaboration have significant positive effects on sustainability pathways. Furthermore, the moderated regression analysis (MRA) indicates that ESG orientation strengthens these relationships, demonstrating that firms with stronger ESG commitments are more likely to maximize the benefits of digital transformation, efficiency, and collaboration. The findings contribute to the theoretical development of the Resource-Based View, Dynamic Capabilities, and Stakeholder Theory by highlighting ESG as a strategic moderator that enhances sustainability outcomes. Practically, this research emphasizes the importance of embedding ESG values into business strategies to ensure that digital and efficiency initiatives yield sustainable impact. The study also provides policy implications, recommending that governments support MSMEs through green financing and ESG-based training to accelerate sustainable development. Overall, this research underscores that pathways to sustainability can be effectively achieved through the synergy of digital entrepreneurship, resource efficiency, collaboration, and ESG orientation.

Keywords: Digital Entrepreneurship; Resource Efficiency; Strategic Collaboration; ESG Orientation; Pathways to Sustainability (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-709-5_62

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DOI: 10.2991/978-94-6239-709-5_62

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