Digital transformation enables small and medium enterprises (SMEs) to reduce or overcome their reliance on resources and energy, thereby minimizing their environmental impact and providing them with s
The trend of digital transformation fosters enterprise change, helps cultivate enterprises’ own competitive advantages and is crucial to the advancement of sports enterprises’ sustainable development
This article presents a comprehensive dataset extracted from annual reports, the China Stock Market and Accounting Research Database (CSMAR) and the Wind database, focusing on digital transformation a