Abstract

Background: Digital technologies increasingly shape how B2B manufacturing firms integrate sustainability. Nonetheless, limited research explains how Information Systems (IS) enable the progression of sustainability practices from internal capabilities to operational and ecosystem-level integration, particularly in emerging economies. This study asks how IS can enable such progression and develops the EcoImpact 4.0 framework, a fractal-inspired model of digitally enabled sustainability in B2B manufacturing.

Method: This qualitative study used ESG disclosures and sustainability reports from 18 large B2B manufacturing firms in India. The Gioia methodology identified first-order concepts, second-order themes, and aggregate dimensions, while intercoder assessment and subsequent data audits strengthened analytical consistency.

Results: The analysis identified five aggregate dimensions of digital sustainability: digital ESG governance, digitally proficient and sustainable workforce development, ethical and leadership-driven culture, climate-adaptive and efficient operations, and strategic stakeholder engagement and collaboration. Governance and workforce development received the greatest attention, while stakeholder collaboration was least emphasized. The findings also revealed a progression from micro-level trust and capability building, through meso-level operational integration and digital monitoring, to macro-level governance and ecosystem-wide leadership.

Conclusion: EcoImpact 4.0 extends IS-enabled sustainability research by conceptualizing digital sustainability as a multilevel, progressive process rather than a discrete technology-adoption outcome. The framework provides an adaptive pathway through which firms can develop sustainability capabilities, integrate them into operations, and strengthen governance across extended industrial ecosystems. The findings offer practical guidance for large firms and MSMEs in the Asia-Pacific region, particularly in India, seeking to align digital transformation with resilient, purpose-driven sustainability.

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