Digital Transformation and Firm Performance in the Context of Sustainability: Mediating Effects Based on Behavioral Integration

Abstract

In order to promote digital industrialization and industrial digitalization, promote the deep integration of digital technology and real economy, and enable the transformation and upgrading of traditional industries and performance improvement, the method of digital transformation and enterprise performance under the sustainable background based on the mediation effect of behavior integration is proposed. This article adopts the case study method, takes Group A as the research object, and excavates the internal and external motivation and transformation path of Group A’s digital transformation by combining the theories of organizational change, process reengineering and enterprise life cycle. Combined with the relevant indicators of four dimensions of balanced scorecard, this article deeply studies the impact of digital transformation on the performance of Group A and its internal mechanism. The experimental results show that compared with Group A before digital transformation, the growth rate of gross margin in 2013 was significantly accelerated, and it has always been in a state of stable growth. However, it fell in 2017, when the year-on-year growth rate of the company’s total operating revenue and costs was more than 50%, but the actual growth rate of operating expenses was about 5% higher than that of operating revenue. The comprehensive score of Group A’s financial performance in 2012 was very low, which did not achieve the desired effect either in terms of growth ability or business strength. In such a situation, Company A began to implement digital transformation, the overall IT system was to carry out a comprehensive reconstruction in the inventory management mode to implement a new model of “sales to production”. By 2013, the financial performance composite score had increased significantly. The comprehensive score of Group A’s financial performance in 2012 was very low, which did not achieve the desired effect either in terms of growth ability or business strength. Under such circumstances, Company A began to implement digital transformation, and the overall IT system was comprehensively reconstructed. In the inventory management mode, the new mode of “sales to production” was implemented. By 2013, the financial performance composite score had increased significantly. Conclusion. Digital transformation drives the performance improvement of Group A. From the financial perspective, digital transformation has improved the profitability and operation capacity of Group A.