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Exploring the Non-Linear Impacts of Digital Maturity on Corporate Sustainability: New Evidence from Türkiye

Author

Listed:
  • Mine Aksoy
  • Mustafa K. Yılmaz
  • Esra Cengiz Tırpan
  • Mehtap Özşahin
  • Erman Coşkun
  • Özgür Uysal

Abstract

This study explores the impact of digital maturity on the environmental, social, and governance (ESG) performance of Turkish companies listed on Borsa Istanbul. The analysis is based on a sample of 49 non-financial firms included in the BIST 100 Index, covering the period of 2016-2022. A digital maturity index is constructed using a text mining approach to quantify the frequency of digital-related terms in the firm’s annual reports. Panel data analysis is employed to investigate the relationship between digital maturity and ESG performance. The findings indicate that digital maturity has a significant inverse U-shaped effect on social performance, an insignificant inverse U-shaped effect on environmental performance, and an insignificant U-shaped effect on corporate governance performance. The results suggest that moderate levels of digitalization enhance social performance, whereas excessive digitalization may have an adverse effect.

Suggested Citation

  • Mine Aksoy & Mustafa K. Yılmaz & Esra Cengiz Tırpan & Mehtap Özşahin & Erman Coşkun & Özgür Uysal, 2025. "Exploring the Non-Linear Impacts of Digital Maturity on Corporate Sustainability: New Evidence from Türkiye," Journal of Research in Economics, Politics & Finance, Ersan ERSOY, vol. 10(SI), pages 107-131.
    • Handle: RePEc:ahs:journl:v:10:y:2025:i:si:p:107-131
    DOI: 10.30784/epfad.1813705
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    JEL classification:

    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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