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Digital Transformation, AI and Sustainability in Management and Economics

Authors
  • Luca Rossi

    Author

Keywords:
digital transformation; artificial intelligence; sustainability; ESG performance; circular economy
Abstract

The convergence of digital transformation, artificial intelligence, and sustainability represents one of the most consequential paradigm shifts in contemporary management and economics. This paper develops an integrative synthesis of how digital technologies and AI reshape business models, organizational processes, and economic outcomes while simultaneously serving as critical enablers of environmental, social, and governance performance. Drawing on recent systematic reviews and empirical investigations, the paper (i) maps the conceptual linkages between digital transformation and the three pillars of sustainable development; (ii) analyses how AI deployment generates value across economic, environmental, and social dimensions; (iii) examines the distinctive challenges facing small and medium-sized enterprises in AI adoption; (iv) evaluates the role of machine learning in forecasting economic growth and multidimensional sustainability indicators; (v) discusses responsible AI governance and ethical leadership; and (vi) identifies theoretical and managerial implications. The analysis concludes that "twin transformation" — the synergistic combination of digital and sustainability transformation — emerges as a strategic imperative, but one that requires responsible governance, organizational change capacity, and inclusive stakeholder engagement to realize its full potential.

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Published
2026-03-31
Section
Articles
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Copyright (c) 2026 Review of Economic & Managerial Studies

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How to Cite

Rossi, L. (2026). Digital Transformation, AI and Sustainability in Management and Economics. Review of Economic & Managerial Studies, 10(2), 1-10. https://www.heimer.cn/index.php/rems/article/view/18