THE INTERLINK BETWEEN DIGITAL TECHNOLOGY AND ESG: IMPLICATIONS FOR COMPANIES’ FINANCIAL AND NON-FINANCIAL PERFORMANCES

This thesis examines the compatibility between the contemporary paradigm of constant growth and hyper-competitiveness and sustainability objectives, focusing on the ambivalent role of Digital Technologies (DT) in the environmental, social, and governance (ESG) domains. Through three complementary contributions, the research explores how digitalization influences corporate sustainability performance, the transition toward a circular economy, and the ethical and institutional challenges associated with Artificial Intelligence (AI). The first article provides a systematic mapping of the literature on the relationship between digital technologies and ESG performance, revealing both their potential for enhancing transparency and efficiency, and the persistent conceptual limitations that hinder an integrated understanding. The second article deepens the analysis by examining the Smart Circular Economy (SCE) and identifies the technological, organizational, and institutional factors that facilitate or constrain its adoption. It proposes an operational framework enabling companies to integrate digital sustainability into their business models. The third article adopts a critical approach, drawing on the Social Construction of Technology (SCOT) theory and the notion of shadow accounting to analyze the ethical, environmental, and social tensions generated by AI—particularly algorithmic bias and the opacity of automated systems. Overall, the thesis highlights a triangular dynamic between technologies, circular practices, and institutions. It demonstrates that digital technologies are not merely technical tools but sociotechnical devices shaped by normative and political choices. The contributions of this work are both theoretical—by integrating ESG, SCE, and SCOT perspectives into a coherent conceptual framework—and practical—by offering guidance for governance, regulation, and the responsible implementation of digital technologies in the service of genuine sustainability