Enhancing Sustainable Supply Chain Management through Digital Transformation: A Comparative Case Study Analysis

Abstract

This study investigates the critical role of information systems and digital transformation in advancing sustainable supply chain management. Companies are increasingly adopting sustainable policies to protect the environment, enhance societal wellbeing, and drive economic development. By digitalizing their processes, they achieve significant operational improvements and boost business performance. Information systems are now integral to supply chains, supporting diverse processes and facilitating excellence in digital transformation and sustainable development. However, research in this area has been limited, focusing primarily on the environmental pillar. This study aims to explore the relationship between supply chain digitalization and the adoption of comprehensive sustainability practices. The research employs a qualitative methodology, including a comparative case study analysis of a modern 3PL company, a retailer, and a producer of construction materials. The findings reveal that the strategic integration of digital transformation and sustainable policies within organizational contexts is vital for enhancing business performance and achieving operational excellence. Effective use of information systems and resources enables companies to amplify their economic, social, and environmental impact, fostering an environmentally friendly image, strengthening societal relationships, and increasing market share. This study underscores the importance of a holistic approach to sustainability, driven by information systems and Industry 4.0 technologies, positioning companies as leaders in sustainable supply chain management.

1. Introduction

In the current era, new information technology (IT) significantly influences the digital transformation of businesses, reshaping and enhancing their functionality. Verhoef et al. [1] highlight that these digitally driven companies have surpassed many traditional supply chains. Despite the clear and substantial impact of digital transformation on companies, academic attention to these advancements has been relatively limited. Only in recent years have scholars begun to explore the realms of digitization, digitalization, and digital transformation [2].

In addition to the emergence of new technologies, there has been a growing emphasis on sustainability. Companies have increased their efforts to become more sustainable in order to improve their operations, innovation management, and strategic development. They also aimed to increase their competitive advantage and improve their position within their work environment [3].

This shift is driven by increased attention from international organizations such as the United Nations (UN) and the European Union (EU), which prioritize not only environmental concerns but also societal wellbeing. Consequently, companies are compelled to focus on developing supply chains that are environmentally, socially, and economically sustainable. This approach, often referred to as green supply chains, underscores the benefits for all members of a supply chain when IT is integrated with sustainable development within the context of digital supply chains [4]. By integrating new information technologies and sustainable policies into their supply chain activities, supply chain members can improve their business performance and handle sustainability practices [5].

To achieve sustainable development within their supply chains, companies must invest in all three pillars: environmental, social, and economic. However, Zhang et al. [6] note that sustainable development and the use of information systems in supply chains are mainly oriented towards economic and environmental outcomes. For example, Ahmed et al. [7] stress that companies primarily focus on the environmental impact of their products to enhance sustainable performance. Additionally, Nozari et al. [8] confirm that prioritizing the environmental pillar leads to increased sustainability within the supply chain.

Birkel and Müller [9] highlight the limited research on the impact of digital transformation on each pillar of sustainability separately, and in particular on the often-underestimated social pillar. Similarly, Mani et al. [10] argue that the social dimension of sustainable supply chains receives the least attention. This indicates a significant gap in the literature regarding the equal examination of all three pillars of sustainability.

Kosasih et al. [11] indicate an additional gap related to the lack of empirical research in literature reviews regarding the impact of lean and green practices on sustainable supply chain performance, involving all three pillars of sustainability. Moreover, there is a notable lack of practical case studies examining the specific actions of individual companies and their contributions to sustainability [12].

Industry 4.0 technologies are playing a crucial role and have the potential to support and enhance supply chain companies, enabling them to develop resilience, efficiencies, and overall effectiveness [13]. Additionally, according to Akbari [14], supply chains are increasingly using advanced technologies such as Internet of Things, sensors, and data analytics at the network’s edge to enhance operations and promote sustainability through the circular economy. Therefore, a significant impact could be achieved through the use of these technologies alongside appropriate investment measures. To contribute to this evolving discourse, this study aims to examine whether the integration of Industry 4.0 technologies and the digitalization of supply chains, combined with the sustainable policies of the European Union and the United Nations, can enhance companies’ sustainable impact across all three pillars. Consequently, the value of this study lies in providing a foundation for companies to adopt these policies and technologies within their supply chains, yielding significant benefits for themselves, the society, and the environment. Specifically, this study is guided by the following exploratory open-ended research question:

How and to what extent does the combination of company resources, sustainable development, and digital transformation lead to the development of sustainable impact?

To address this question, the study primarily conducts a literature review clarifying the above concepts and revealing the relationships and connections between them. It then adopts specific theories, including a natural-resource-based view, stakeholder theory, transaction cost theory, and legitimacy theory to explain the sustainable impact of companies and develop a conceptual framework. The framework underpinning this study is inspired by the recent seminal work of Stroumpoulis and Kopanaki [15]. It is used as a base for the analysis of the empirical work and shows how digital transformation may support sustainable supply chain management (SCM), by increasing business performance and sustainable impact.

This study employs a qualitative methodology in the form of a multiple case study, involving three companies that collectively represent the entire supply chain. The findings show that digital transformation is facilitating the development of sustainable strategies. Larger companies tend to lead the adoption of new technologies and sustainability initiatives. However, smaller companies also recognize the benefits of these practices and may follow them, particularly when encouraged by more influential partners in their supply chain.

The remainder of this paper is organized as follows: Section 2 reviews the relevant literature, providing the theoretical background for the study. Section 3 outlines the methodology employed. Section 4 presents the key results and related discussion based on the cross-case comparative analysis. Finally, Section 5 concludes the study and offers directions for future research.

2. Theoretical Background

This section outlines the foundational concepts and frameworks underlying the study. Based on a review of the literature, it clarifies the main concepts and explains the relationship between sustainable SCM and digital transformation. It also shows how the combination of the above may enable companies to increase their business performance and excellence, as well as further develop their sustainable strategies.

Therefore, the aim of the literature review conducted in this study was to cover a wide range of information and data in order to ensure the objectivity and validity of this research [16]. One of the most important steps in this process was the identification of relevant studies [17]. The scientific articles selected for this study were mainly identified and reviewed from Clarivate Web of Science and Elsevier’s Scopus databases, using keywords such as digital transformation, sustainable development, supply chains, business performance, sustainable impact, and sustainable strategies.

The literature review showed the interdependencies of the different factors and revealed the relationships between them. It also allowed their integration into a conceptual framework.

2.1. Sustainable Development and Supply Chain Management

“Sustainable development” is a concept that first appeared in 1987 with the publication of the Brundtland Report. It refers to “the means to achieve human development goals without compromising the capacity of future generations by ensuring a balance between economic growth, care for the environment, and social wellbeing” [18]. The desired outcome is a society where living conditions and resource use meet human needs without undermining the integrity and stability of natural systems [19]. According to Robert et al. [20], sustainable development is divided into three pillars: environmental, social, and economic.

Environmental sustainability focuses on maintaining the natural environment’s diversity and productivity. Given that natural resources are sourced from the environment, the condition of air, water, and climate is crucial. Achieving environmental sustainability involves planning societal activities to satisfy human needs while preserving the planet’s life support systems. This includes sustainable water use, the adoption of renewable energy sources, and ensuring a sustainable supply of raw materials [21].

At the societal level, sustainability can promote the development of people, communities, and cultures to help achieve a reasonable and equitable distribution of quality of life, healthcare, and education across the world. The struggle for gender equality, especially in developing countries, is another aspect that will form the basis of social sustainability in the coming years [22].

Finally, at the economic level sustainability focuses on equitable economic growth that creates wealth for all without harming the environment. Investment and the equitable distribution of economic resources may strengthen the other two pillars of sustainability [19].

As part of a strategy for sustainable development, the United Nations adopted the 2030 Agenda, which includes development goals aimed at ending poverty, protecting the planet, and ensuring global wellbeing [23]. Companies should integrate these policies and develop specific strategies related to the environment and society to improve their business performance and gain a competitive advantage [24]. In addition to economic strategies, companies must incorporate theories related to the environmental and social pillars of sustainable development [25].

A supply chain is a system of organizations, people, activities, information, and resources involved in delivering a product or service from the supplier to the end customer [26]. Sustainable SCM is defined as “the management of material, information, and capital flows as well as cooperation among companies along the supply chain, while considering goals from all three dimensions of sustainable development, i.e., economic, environmental, and social, which are derived from customer and stakeholder requirements” [27]. According to Kumar et al. [28], sustainable SCM will guide future research, as an increasing number of supply chains are focusing on sustainable development, striving to achieve and implement the United Nations’ sustainability goals.

2.2. Digital Transformation

Stakeholders, including companies, researchers, and academics, as well as other societal groups, are deeply interested in understanding how digital technology will transform society’s processes, products, and business models [29]. It is argued that the business world and society will not be able to meet the sustainable goals set for 2030 without the effective development and application of IT. Digital transformation is widely recognized as a critical factor for companies, driven primarily by the application of IT [30]. This transformation can significantly increase productivity and reduce operating costs [31]. However, there is a common belief that digitization refers solely to the adoption of new digital technologies [32].

Information systems play a crucial role in SCM. Without their support, achieving an effective and efficient supply chain is impossible [33]. Furthermore, information systems are a key factor in attaining environmental sustainability [34]. According to Kagermann et al. [35], the full value and potential of a supply chain can be realized when all partners and customers collaborate and share information. Therefore, alignment among business partners in adopting new technological trends is essential for effective collaboration [36]. In the era of the 4th Industrial Revolution (Industry 4.0), the digitization of supply chains is becoming increasingly important [37].

The advancement and alignment of IT are vital for the operational efficiency of the supply chain. Achieving this alignment, however, is challenging and requires resource commitment and coordination at all stages of the chain. Despite these challenges, digitizing supply chains can automate processes, save time and resources, redistribute roles, and ultimately enhance performance and productivity [38].

While technologies influence the operational, financial, and environmental performance of companies, the impact of information systems on the social performance and impact of sustainable SCM remains unclear [33]. Nevertheless, IT can positively affect supply chain performance, thereby improving a company’s sustainable performance [39]. It can also play an important role in promoting sustainable SCM by supporting and improving the following:

• Data collection and monitoring [40].
• Supplier assessment and compliance [41].
• Inventory and demand management [42].
• Transport optimization [43].
• Waste reduction [44].
• Carbon footprint monitoring [45].
• Product traceability [15].
• Stakeholder communication [15].
• Decision-making [46].
• Continuous improvement and adaptation [47].

In summary, information systems are essential for sustainable SCM as they enable data-driven decision-making, environmental/social impact assessment, collaboration with partners, and continuous improvement that help to reduce the ecological footprint of supply chain operations and promote sustainability.

2.3. Supply Chain Management Resources and Capabilities

According to Chan et al. [48], sustainable SCM leverages all available resources within the supply chain with an emphasis on environmental awareness. Thus, the integration of IT and digital transformation into supply chain processes is essential for developing sustainability capabilities and achieving a competitive advantage [49]. However, implementing digital transformation across the supply chain requires common technology standards and clear implementation strategies from all partners [6], so that all partners benefit from this alignment. In addition, internal resources need to evolve and follow recent technological developments.

According to Dao et al. [49], the combination of IT, Human Resources, and SCM resources can provide firms with unique capabilities. These capabilities could help firms to increase efficiency and profitability, drive better service management, and improve knowledge transfer, as well as gain a competitive advantage within their business environment [49]. They are not easily acquired but are developed over time, like know-how. Furthermore, these capabilities can be developed across firm boundaries by combining resources that are available to the various supply chain partners [50]. When owned within a supply chain, such capabilities can lead to increased business performance and sometimes to a competitive advantage [51].

2.4. Business Performance, Sustainable Impact, and Business Excellence

In the context of SCM, business performance refers to the effectiveness and efficiency of a company’s supply chain operations. It involves assessing how well the company is able to manage and optimize its processes. The performance of a supply chain is critical as it directly affects the overall success of the company. Several key factors that contribute to business performance in SCM are listed below:

• Enhanced reputation and image [52].
• Strategic supplier relationships [53].
• Improved efficiency [54].
• Optimized inventory management [55].
• Data-driven decision-making [56].

The capabilities that have been developed by the use of IT do not only increase business performance, but also have an impact on all pillars of business sustainability.

IT-enabled process automation leads to cost reductions and enhances financial performance. Automation minimizes manual errors and improves data integrity, leading to more reliable financial information [57]. It also leads to a better understanding of the flows of products and information. Furthermore, automated processes, such as digital accounting systems, streamline data entry and expedite the preparation of financial statements [58]. These improvements result in more accurate financial reporting and data analysis [59,60].

Digital transformation may also significantly contribute to the environmental pillar of supply chains. Increased visibility enables the proactive identification of environmental risks and opportunities for improvement, such as reducing carbon emissions, minimizing waste and ensuring sustainable sourcing practices. Enhanced traceability, enabled by digital technologies, allows all partners in the supply chain to access comprehensive product information, which is vital for reverse supply chain operations [61]. Effective reverse logistics ensures that defective products can be recalled efficiently, improving waste management and reducing environmental pollutants. Therefore, according to natural-resource-based view, digital transformation in SCM can be seen as a valuable resource [62], which could lead the supply chain to improve its environmental performance and position against its rivals in the market [63].

Digital transformation may also affect the social pillar of sustainability. It may provide traceability capabilities, enabling companies to demonstrate transparency, accountability, ethical practices, and regulatory compliance [64]. By leveraging traceability technologies, companies can enhance their legitimacy by aligning with societal expectations, gaining consumer trust, and meeting regulatory requirements in a transparent and accountable manner. The theory of legitimacy states that any company or organization must convince all stakeholders that it is legitimate [65]. Therefore, legitimacy can be seen as an important company resource within the supply chain, which could help companies to maintain their survival and create a competitive advantage [66]. Furthermore, digital transformation has the potential to provide information to all stakeholders in the supply chain and society in real time, ensuring transparency within the supply chain and enhancing common understanding.

The sustainable impact obtained may sometimes lead to business excellence. For example, the environmental impact is a critical component of SCM, driving excellence in sustainable development [67]. Additionally, achieving superior economic results in sustainable SCM is closely linked to excellence in digital transformation [68]. Excellence in digital transformation within supply chains is increasingly intertwined with sustainable development, offering a pathway towards achieving environmental, social, and economic goals. By enhancing visibility, promoting operational efficiency, fostering collaboration, and enabling innovation, digital technologies enable organizations to advance their sustainability agenda while achieving business success.

2.5. Sustainable Strategies

The synergy between sustainability, digital transformation, and business performance is essential for developing and executing sustainable SCM strategies. This holistic approach aligns environmental, social, and economic considerations, promoting resilience, innovation, and long-term success in sustainable SCM.

According to Sezhiyan et al. [69], SCM strategies have become a modern element of a firm’s strategy. Thus, the success of a company does not only depend on its SCM practices, and policies, but also on its related strategy [70], including sustainable practices.

Gupta et al. [71] argue that there are specific sustainable strategies that can be adopted for sustainable supply chains to address their problems and barriers. These strategies include the following:

• The sustainable technology development strategy, which aims to develop IT capabilities that can contribute to sustainable development through innovation.
• The networking strategy, which aims to develop collaborative skills within the company and between all stakeholders.
• The sustainability strategy, which includes investments in feasibility-related technologies and aims to provide financial incentives for employees to propose and implement innovative ideas.
• The sustainable product marketing and promotion strategy, which aims to develop marketing and promote the benefits of sustainable products to customers in order to increase demand for products and services.
• The research and development strategy, which aims to develop research units within the company in order to improve products and processes.
• The sustainable skills and competencies development strategy, which aims to create an enabling environment for employees to develop green and sustainable skills.

According to Gupta et al. [71], these strategies are oriented towards all dimensions of sustainability and should be implemented together, as each strategy covers a different pillar.

2.6. Conceptual Framework

The literature review showed the important factors influencing the subject of study and revealed the interdependencies and relationships between them. More specifically, it demonstrated that the orientation towards sustainable development and digital transformation, combined with SCM and IT resources and specific IT-based capabilities can influence not only business performance, but also a company’s sustainable impact. To better clarify and explain the sustainable impact and in particular the economic, environmental, and social impact, theories such as “natural resource-based view”, “stakeholder theory”, “legitimacy theory”, and “transaction cost theory” were identified and used in the literature. These theories along with the important factors identified in the literature formed the basis for the development of the conceptual framework underpinning this study.

The conceptual framework presented in Figure 1, inspired by Stroumpoulis and Kopanaki [15], illustrates how companies develop and utilize sustainable supply chain and IT resources to enhance process effectiveness and efficiency. Integrating these IT and SCM resources with a focus on sustainable development and digital transformation enables companies to develop specific IT-based capabilities. These capabilities, in turn, drive improved business performance and sustainable impact, fostering excellence in sustainable development and digital transformation. Ultimately, companies can leverage these capabilities to formulate new sustainable strategies, strengthening their market position. Therefore, the integration of digital technologies and sustainability goals leads to a more responsible and resilient industrial society [72].

3. Research Method

In this section, we outline the research design chosen for this study, detailing the procedures for case selection, data collection, coding, and analysis.

3.1. Research Design

To comprehensively understand and examine the conceptual framework outlined in Section 2, this study employs a qualitative research methodology, utilizing three case studies. This approach aligns with the research question posed in the Section 1, providing information-rich data essential for this study. As Walsham and Han [73] argue, qualitative methods are particularly effective for deeply examining phenomena within their environmental contexts.

When applied to case studies, these methods facilitate an in-depth exploration and clarification of multiple cases [74]. Eisenhardt [75] emphasizes that case study methodology is suitable for research aimed at theory development. Additionally, Cavaye [76] notes that it enables the testing of existing theoretical concepts and frameworks while offering detailed descriptions of phenomena.

3.2. Case Selection

The study aimed to investigate whether the integration of IT and sustainability practices within specific business contexts could enhance sustainable impact and strategy development within the supply chain. To examine this phenomenon in depth and contribute to theoretical development, a multiple case study design was employed. The case selection process adhered to a non-random sampling strategy, as is traditional in multiple case studies [77]. Our goal was to select cases that collectively represent the entire supply chain, demonstrating leadership in innovation and sustainability, showcasing a strong commitment to integrating sustainability with digital transformation, and operating within a consistent geographical and economic context.

In pursuing this objective, a methodical search process was conducted to identify organizations that met these criteria. We initiated this process by reviewing industry reports, business databases, press publications, websites, and sustainability indices to compile a list of companies recognized for their pioneering efforts in digital and sustainable transformations. Following this initial screening, we conducted brief interviews with industry experts to further refine our list based on the companies’ reputations for innovative practices and digital integration.

As a result of this process, we initially listed five third party logistics companies, four retailers, and two producers, all of which could potentially be appropriate to be included in our sample. We then contacted all of these companies to explain the objectives and the specifications of our study. An essential part of our research methodology, supplementing the foundational use of interviews, involved reviewing company documents and records and conducting on-site observations to gather comprehensive data. However, most companies were hesitant to participate under these conditions due to confidentiality concerns or logistical challenges associated with allowing on-site access and document review. Ultimately, we ended up with three companies—a third-party logistics company (3PL), a company in the retail and wholesale sector (retailer), and a manufacturing company (producer)—which agreed to provide us with all the required information, under the condition of their anonymity. These companies not only fulfilled our selection criteria (as detailed in

Table 1. Company characteristics and selection criteria.

Company Main Activities Size Region	3PL Warehousing, Distribution, Consulting Small and Medium Attica, Greece	Retailer Warehousing, Distribution, Sales Large Attica, Greece	Producer Producing Construction Materials Large Evia, Greece
Criterion 1: Industry Representation	It illustrates the logistical backbone of supply chains, crucial for understanding the operational changes enabled by digital technologies.	Interfacing directly with consumers, it offers insights into consumer behaviour and the implementation of sustainability practices in a retail setting.	Being a resource-intensive manufacturing sector entity, it was selected for its significant environmental impacts and potential for sustainability improvements through technology.
Criterion 2: Leadership in Innovation and Sustainability	It has been notable for its rapid adoption of innovative logistics technologies and sustainable growth practices since its recent inception.	It has implemented several initiatives emphasizing sustainability across its extensive network, effectively integrating digital platforms to enhance consumer engagement and sustainable consumption.	It is at the forefront of digitalizing production processes, which has substantially improved its resource efficiency and waste management.
Criterion 3: Commitment to Sustainability and Digital Transformation	Its use of technology has not only streamlined operations but also significantly reduced its environmental footprint.	Its initiatives, such as recycling programs and energy-efficient operations, are supported by digital tools that track and enhance their effectiveness.	It has invested in advanced digital systems to monitor and optimize resource use, reflecting a strong commitment to environmental sustainability.
Criterion 4: Geographical and Economic Context	All companies operate within Greece, providing a consistent economic and regulatory context that influences their approaches to sustainability and digitalization. This context is particularly relevant given the European Union’s strict regulations on both digital innovation and sustainability practices.

) but also demonstrated a willingness to engage transparently with our research process, ensuring that we could conduct a thorough and rigorous analysis aligned with our study’s aims.

3.3. Data Collection Procedures

To ensure the successful execution of the data collection process, this study employed a holistic approach combining semi-structured interviews, desk research, and on-site observations. This comprehensive approach aimed to gather data from multiple perspectives, facilitating data triangulation [78,79].

Semi-structured interviews, as defined by Magaldi and Berler [80], are exploratory in nature and serve as one of the most effective tools for qualitative research. The primary objective of the interviewer is to obtain relevant information through interaction and communication with respondents [81]. Semi-structured interviews allow interviewees to express feelings and opinions, providing deeper insights than other methods might allow [82]. These interviews rely on conversations between two or more people, where norms and practices are not only verified but also challenged [83].

In this study, interviews, lasting between thirty minutes and two hours, were conducted with key officers from each examined company—two from the 3PL, three from the retailer, and three from the producer. Detailed participant profiles are provided in

Table 2. Participant profiles.

Participant Position	Company	Gender	Age Group	Highest Academic Qualification	Expertise	Experience (Years)	Interview Date	Interview Duration (min)	Interview Mode
CEO	3PL	Male	40–45	PhD	Supply Chain Management	10–15	12/09/2022	45	Face-to-face
Warehouse Manager	3PL	Male	40–45	Bachelor’s degree	Logistics	10–15	12/09/2022	45	Face-to-face
Warehouse Manager	Retailer	Male	40–45	Bachelor’s degree	Warehouse Management	10–15	09/05/2023	120	Face-to-face
IT Senior Manager	Retailer	Male	55–60	Master’s degree	Information Technology	20–25	07/07/2023	60	Face-to-face
IT Junior Manager	Retailer	Female	35–40	Master’s degree	Information Technology	5–10	07/07/2023	60	Face-to-face
Procurement Manager	Producer	Male	45–50	Master’s degree	Logistics	15–20	02/10/2023	30	Face-to-face
IT Senior Manager	Producer	Male	40–45	Bachelor’s degree	Information Technology	10–15	03/10/2023	45	Video call
Head of Sustainable Development Department	Producer	Male	50–55	Master’s degree	Sustainability	20–25	10/10/2023	45	Video call

.

These semi-structured interviews were designed to explore specific themes derived from the conceptual framework, allowing for in-depth discussions of each company’s integration of digital transformation and sustainability practices. To ensure the accuracy and consistency of the data collected, all interviews were audio-recorded with the consent of the participants and later transcribed verbatim using MAXQDA 2022. This software not only facilitated transcription but also supported initial coding activities.

Additionally, to triangulate the findings and enhance the robustness of the data, desk research and on-site observations were conducted. These activities included reviewing company documents such as sustainability reports, digital transformation roadmaps, and internal communications related to sustainability practices. Where possible, on-site visits were performed to observe the implementation of these practices firsthand, providing a richer contextual understanding of each company’s operations.

3.4. Data Coding and Analysis

Data coding and analysis were conducted using a systematic approach to ensure the transparency and replicability of the study’s findings. The initial coding was guided by a “start list” of codes, as proposed by Miles and Huberman [84], which was derived from the study’s conceptual framework (as detailed in Section 2) and refined through insights gained from the literature review. This structured coding scheme helped to categorize the data into distinct themes, facilitating the identification of emerging patterns. Figure 2 presents the hierarchical arrangement of themes and codes, illustrating the thematic structure of the study.

Table 3. Overview of the data sources per code across different companies.

		3PL			Retailer			Producer
Themes	Codes	Interviews	Interview Confirmation Method		Interviews	Interview Confirmation Method		Interviews	Interviews Confirmation Method
		Two Key Officers	Review of Documents and Records	On-Site Observation	Three Key Officers	Review of Documents and Records	On-Site Observation	Three Key Officers	Review of Documents and Records	On-Site Observation
Sustainable Policies	Environmental Pillar
	Social Pillar
	Economic Pillar
Organizational Context	IT & Digital Transformation
	SCM Resources/Processes
Capabilities	Capabilities
Sustainable Impact	Environmental
	Social
	Economic Results
Excellence	Sustainable Development
	Digital Transformation
	Business Performance
Sustainable Strategies	Sustainable Strategies

presents an overview of the data sources used, per code across companies. It also includes a bubble chart where relative frequencies (i.e., word count per code for each interview respondent) are depicted by circles of varying diameters. Additionally, the table indicates where interviews were confirmed by document reviews, on-site observations, or both.

Using MAXQDA 2022, each transcript was coded line by line. Codes were assigned to excerpts of text where participants discussed relevant experiences, strategies, or outcomes related to the digital and sustainable practices within their companies. The coding process was iterative, allowing for the refinement of codes and the incorporation of new codes as new themes emerged from the data.

For the analysis, thematic analysis was employed to synthesize the data into coherent themes that addressed our research question. This method was particularly suited for analyzing qualitative data where the context and detailed understanding of participant experiences are crucial [85]. Themes were compared across cases to identify both unique and shared patterns, contributing to a richer cross-case analysis. This approach not only highlighted the individual company responses to digital transformation and sustainability challenges but also provided insights into broader industry trends.

The results of this thematic analysis were then used to construct a narrative that linked the empirical data with the study’s conceptual framework, ensuring that the findings were grounded in established research while also providing new insights into the field of sustainable SCM.

4. Case Studies’ Description and Findings

This section describes the main findings of the case studies, related to their resources, capabilities, sustainable impact, business performance, excellence, and sustainable strategies.

4.1. Case Study—3PL Company

4.1.1. Resources and Capabilities

Given the nature and the size of the company, an enterprise resource planning (ERP) system was unnecessary. For efficient management, the company has invested in a warehouse management system (WMS) from Mantis.

The warehouse of the company is organized based on the needs of the customers. In the warehouse, a specialized staff comprising 10 people handles the picking and packing processes. To improve service management and ensure alignment with the company’s policies and objectives, the company continuously invests in staff training.

Supply chain processes focus on storage and distribution. Each received pallet and piece is labeled with a barcode for clear identification, connected to wireless terminals for process automation. Labels include location data, ensuring efficient and correct stowing of pallets within the warehouse. Labels also include information like the receipt date, production date, and expiry date, enabling the tracking and control of goods.

Picking and shipping of goods are performed on specific dates and times so that there is no congestion at the loading docks. When the goods are ready to leave the company’s premises, they are accompanied by a dispatch note. Moreover, the company issues daily reports to its partners to keep them informed at all times. Additional communication with partners is conducted by “emails” or by telephone.

According to the above, the combination of the use of IT with the supported supply chain processes and human resources has led the company to develop certain capabilities. More specifically, the company has gained the following:

• Efficient warehouse management through the “Mantis WMS”, which enabled the company to automate and effectively manage its processes, achieving accuracy and speed in the storage and preparation of orders.
• Automation, quick product identification, and information management through the use of “barcode” labels on each product and pallet and connection to wireless terminals, allowing operators to quickly access and alter information.
• Employee development through investment in staff training.

4.1.2. Sustainable Impact

The company has been certified with several ISO standards and the Highly Accelerated Stress Test (HAST), which proves its high quality of services and compliance with international standards. It has also taken some actions towards sustainability.

Firstly, the company provides an integrated reverse logistics system, which allows the efficient management of product recall or return of unused products. This is possible due to the systematic tracking and recording of each product through the “WMS” feature, where there is a record of the history of goods (traceability). If there is any problem with a product, the company can identify exactly which batch or supply was affected and make an immediate recall from the market. In addition, reverse chain allows for the efficient management of product returns, such as clothing, that were not sold and remained on the shelves. This translates into a sustainable practice as it reduces product disposal, leading to recycling or reuse. Through improved waste and warehouse management, the company enhances its cooperation with partners and boosts its environmental footprint. Certifications and traceability, as valuable resources under the natural-resource-based view, contribute significantly to its overall sustainability impact.

To reduce costs and energy consumption, the company installed a photovoltaic plant to achieve 100% energy independence in the coming years. Additionally, it has implemented photovoltaic lighting throughout its interiors to minimize energy use. It also employs electric vehicles for internal warehouse management. These measures significantly reduced operating costs and improved the company’s environmental footprint. Consequently, there is a strong link between reducing the environmental impact and achieving better economic outcomes.

Continuing its policy of reduced costs, the company does not have its own fleet of vehicles but cooperates with specific partners (transport companies and accounting services) with whom it has developed a sense of trust over time. The company’s alignment with partners has improved information sharing and product flows management and led to automated processes, time saving, and efficient financial transactions.

There are also specific agreements and contracts in place to ensure that the company is not exposed to its customers and that its normal operations are not interrupted. This alignment with partners, both in operational matters and shared values, plays a major role in their selection. Therefore, the resulting social impact also leads to better economic results.

In addition, all information about the company’s operations, including its balance sheets, is available not only for auditing, but also to the public. In this way, the company aims to communicate its orientation towards a more sustainable environment, thus enhancing its level of transparency (stakeholder theory), and gain the “legitimacy” it needs from society (legitimacy theory).

4.1.3. Business Performance, Excellence and Sustainable Strategies

According to the above, the company, despite its small size and limited years of operation, is oriented towards all three pillars of sustainable development. It has been able to increase its environmental impact not only by reducing its energy consumption, but also through reverse logistics. While it may not yet be in a position for major societal actions, it ensures its partners share the same values, and internally, it cares for its staff by providing equal opportunities and continuous training. Finally, through process automation, energy reduction, and advantageous agreements with business partners, the company continuously improves its financial performance, enabling long-term plans such as establishing new facilities in the suburbs of Thessaloniki, as well as finding additional premises in the region of Attica.

All of the above may not have led the company to excellence in digital transformation or sustainable development in its industry, but they have led it to increase business performance, offering high-quality services to its customers, thereby increasing “customer’s satisfaction” and loyalty and creating strong partnerships with partners.

Finally, as the company is still new to the industry, it primarily aims to develop a strategy that creates a favorable environment for employees, enabling them to develop green and sustainable competencies that will help to maintain a high performance. Additionally, it plans to implement a strategy providing financial incentives for employees to propose and implement innovative ideas to facilitate rapid adaptation and growth. Ultimately, the sustainable strategy that will be developed will lead to a reorientation of the company towards sustainability issues and the implementation of new policies.

4.2. Case Study—Retailer

4.2.1. Resources and Capabilities

The company is one of the largest retailers in Greece that has developed and applies advanced SCM processes, especially related to warehouse management, storage, product distribution, and demand planning.

The majority of information systems used in the company have been developed in-house, except for very few (e.g., the order forecasting system) that have been purchased from external partners. The company’s warehouse management system (called PS) has led to “paperless” processes and increased productivity and efficiency. This system originally used an Oracle database, but it now uses a Microsoft (Dynamics 365 Supply Chain Management) solution. This change led to faster calculations, a reduced time of processing, and a more user-friendly interface. It also allowed technicians to improve back-end processes.

The company has also developed a system to improve fleet management. It is a telematic application that allows the real-time sharing of information including the following:

• Driver information.
• Location at all times.
• Temperature in storage areas for the better and safer transport and monitoring of products.

To avoid problems or breakdowns, the vehicles’ systems are checked monthly. The employees performing the above-mentioned checks use special tablets with applications to control all necessary documents. Once the process is completed, a score and a report are given for each vehicle, leading to follow-up actions.

Apart from the continuous development of its technological infrastructure, the company also invests in a good working environment. It recruits qualified personnel and focuses on their development through training.

All the innovations in which the company has invested, combined with continuous training and staff motivation, have created strong potential. These capabilities have led the company to increase productivity, reduce operating costs, improve financial results, and increase the social and environmental impact.

4.2.2. Sustainable Impact

The company actively focuses on sustainable development. In complete alignment with its business partners, it shares the same vision and values for the protection of the environment and the wellbeing of society.

In terms of its environmental impact, the company has made a major commitment to achieve the energy neutrality of its facilities by 2027. It also focuses on recycling, reducing energy in its facilities, reducing paper in most processes, investing in green vehicles, and applying reverse logistics. More specifically, through recycling, different materials are promoted to be reused according to the principles of the circular economy, thus creating added value. Additionally, the company is redesigning the packaging of its “Private Label” products (products manufactured by third parties but with the company’s own label), with the aim of further reducing plastic.

Furthermore, the company has developed its own reverse logistics system, in which all stores communicate with the warehouses. The products that need to be returned (expired, faulty, or damaged) are transported using the company’s own trucks or partner carriers. Special attention is given to the safety of the remaining products, as a truck may combine multiple deliveries. A special department, the “Returns Department”, is responsible for sorting the returned products. If the goods are ok (e.g., simply returned because they were not sold), they are placed and stacked in specific locations in the warehouse. Once a pallet is completed, the goods are returned to loading locations for reuse. If the products are unsuitable, they are either destroyed or returned to the original supplier. During the return process, specific agreements are made regarding the percentage of products that can be returned to suppliers and the associated financial charges.

Product returns are also facilitated by the ability of “traceability”. A barcode on all pallets includes essential information (expiry date, temperature, manufacturer, etc.), which follows the pallet to the receiving store. Notably, the availability of such information facilitates the reverse chain, allowing for efficient product recalls. This process is an important resource for the company (natural-resource-based view), which may increase its environmental impact through enhanced service delivery.

The development of systems and SCM processes’ improvement have also improved the company’s financial performance. This is further achieved through the development of appropriate partnerships with partners that can control costs, excluding others that do not follow the same philosophy and do not respect the agreed terms (cost transaction theory). Due to its innovation orientation, the company, in cooperation with the National Technical University of Athens, has developed an algorithm that is able to predict with 100% accuracy the demand for 40% of the codes (products) marketed by the company. By using this algorithm, the staff saves time for other forecasts, increasing the efficiency and effectiveness of the department. Moreover, the company has developed processes for efficient inventory management, leading to a reduction in costs and a freeing of space in the warehouse and stores, as well as a potential increase in capital. Finally, the company participates in European projects to foster innovation and secure additional funds to support its operations.

In addition, the company has an important social impact. Through food donations to institutions and charity organizations, the company managed to rescue and distribute 106 tons of food within the past year. Apart from its direct contribution to society, it also carries out joint activities with its business partners and offers volunteers (from its staff) to participate and contribute to various activities in individual cities. Furthermore, the company returns lasting value to the local community by prioritizing the hiring of staff from the respective region, thereby reinforcing the local economy.

Moreover, all information concerning the products and the company’s financial data is openly available to consumers so that they are fully aware of the goods they buy (stakeholder theory). It is also available to various independent authorities for control (transparency), thus giving the company the legitimacy (legitimacy theory) to continue operating. Finally, through the social actions that have been mentioned and the equal opportunities given to the staff, the company has developed a sense of corporate social responsibility.

4.2.3. Business Performance, Excellence and Sustainable Strategies

By investing in its own information systems and digital transformation, as well as improving its processes and developing the skills of its staff in SCM, the company has created opportunities and increased its business performance. It has also reduced its environmental footprint, while delivering added value to buyers, business partners, and staff, leading to better management and service delivery to both partners and customers.

Improved the quality of services, the continuous training of staff, and close cooperation with partners are critical factors in increasing business performance. Continuous staff training ensures that employees are up to date with the latest developments and have the necessary skills to meet challenges. In addition, strong collaboration with partners creates a value chain where mutual support and better communication lead to more effective solutions and innovative approaches. These practices contribute to the ability to adapt to market demands, enhancing business competitiveness and financial performance.

Thanks to its increased financial results, the company is in an excellent position to focus on digital transformation, making it an innovator in its industry by continuously integrating new information technologies. Additionally, through participation in various research projects, it continuously invests in digital transformation, always following new trends and technologies, thereby developing excellence in digital transformation within its industry.

Therefore, thanks to its excellence in digital transformation and its increased business performance, the company can plan specific sustainable strategies for its future. These strategies aim at developing IT capabilities that support sustainable growth through innovation. This includes the acquisition of recent information technologies, the development of recycling facilities, and the development of research units within the company to improve products and processes. Finally, these strategies lead to new sustainable development policies, related to the society, the environment, and the company’s interests.

4.3. Case Study—Producer

4.3.1. Resources

This company focuses on the production of building materials using fewer resources, acknowledging that it operates within an environment of limited resources that all businesses and social groups must have access to. By doing so, it demonstrates its commitment to legitimacy and contributes to the development of a low-carbon and low-emission economy. In this context, and through its renewed sustainable development strategy, it focuses on climate protection actions, making progress for both people and the planet. As reflected in the sustainability report that the company publishes every year, the company aims to be an active player in the industry, always respecting the environment in which it operates and strengthening the local community through various actions.

As far as the company’s information systems are concerned, a large part of their success is due to their effective and efficient operation and integration. Of course, their operation is directly linked to the people who manage them. Until 2015, the group had its own information systems. From 2015 onwards, after the merger of the company into an international group, the IT systems of the two multinational companies were integrated, so that a “common language” could be acquired for the group. This integration was carried out through the EBM (European Business Model) project, aiming to ensure direct and smooth communication, reduce costs (system maintenance, system development, etc.), and improve the overall management of the group.

Today, the company relies mainly on the use of the SAP ERP (SAP S/4HANA) system, which is a powerful software package that can support multiple business processes and manage complex processes from warehousing and customer relationship management to supply chain management, enabling staff from any department to access information in real time. To enhance the supply chain, the company has chosen and customized two additional “modules”:

• Financial Supply Chain Management (FSCM);
• Logistics Execution (LE).

The “SAP Supply Chain Management” module enables better planning and management of a sustainable supply chain. It also enables direct and more effective connection with suppliers, customers, manufacturers, business partners, and retailers. Thanks to this system, it becomes easier to plan production, evaluate demand fluctuations, and create market forecasts. In addition, the “SAP Sales and Distribution (SD)” module deals with the management of transactions and processes related to the sales and distribution of goods. It includes management of quotations, transportation, invoicing, and credit management.

Apart from investing in IT, the company also invests in the continuous training of its staff. Employees must attend annual seminars and undergo an assessment to ensure that they have adequate knowledge on these systems.

Moreover, the company is fully aware of the 4th Industrial Revolution and the technologies it encompasses, as well as the potential impact of these technologies in the creation of a connected and digitized “smart factory”. Aware of the benefits of new technologies, the company is already designing the architecture that will lead to excellence in digital transformation. The company has started installing thousands of sensors at all stages of production and in all departments. Through Internet of Things technology, they have gained direct access to “real-time” data, which enable senior staff to make better decisions. In this way, the company strengthens its “inbound logistics”, leading to improved production management. However, the use of this technology leads to the generation of large volumes of data.

To meet these new challenges, the company has set a goal to move its entire internal infrastructure to the “cloud”. This is necessary due to the large volume of data, which requires several servers to support it in each production unit and distribution center. In addition, the adoption of advanced data analysis technologies will also be necessary. All these new information technologies will be linked to the unified ‘SAP’. This gives the company a great competitive advantage, as it can always be “online” and have the information available as quickly as possible. The accuracy, time of availability, and correct use of information allows the organization to make decisions at the level of “management”, accounting, and so on, with great precision and speed, leaving behind competitors in the industry.

Regarding the SCM resources, the backbone of the supply chain is its six distribution centers located throughout Greece. Through these centers, more than 55% of the quantities are moved in the domestic market. The distribution centers are located at key points in Greece. They are pioneers in safety issues. With very few incidents during their years of operation, they have recently demonstrated an excellent performance in health and safety matters. Also, some of them have pioneering applications to show. As they are in daily contact with customers, they are totally oriented towards end-user satisfaction and the provision of high-quality services.

In addition, a traffic study has been implemented for the distribution centers. It is a complex project as it has significantly altered the flow of vehicles in the respective areas to achieve the maximum possible separation between the flow of “silos” and the transport trucks and forklifts in the loading area. A new entrance gate was created for the silo vehicles, and the machine shop and the “control room” were relocated to create the free spaces required. In addition, safe pedestrian crossing zones were established, waiting positions for drivers during loading were constructed, and the necessary signage was installed. Thus, traffic congestion was reduced and the possibility of accidents due to mixed traffic was minimized.

Finally, a large investment has been made to eliminate unsafe situations, reduce the dead time of drivers, where they need to stay at the company’s facilities, improve customer service, reduce costs, and expand the global positioning system (GPS) program to product transport vehicles.

4.3.2. Capabilities and Sustainable Impact

With sustainability being an integral element of the corporate strategy, along with the appropriate selection of partners and an emphasis on information systems and new information technologies to modernize internal processes and logistics, the company is able to develop strong internal capabilities. Some of them are listed below:

• Commitment to sustainability.
• Resilience in financial performance.
• Social contribution and community support.
• Digital transformation.
• Ethics and compliance training.
• Effective management of distribution centers.

Overall, the company demonstrates an integrated approach to sustainability in its SCM, including environmental, social, and ethical considerations. These efforts reflect a commitment to responsible business practices and align with the global sustainable development goals.

Through the capabilities developed, the company has been able to increase its social impact. The company’s social impact is evident through its extensive participation in various social initiatives aimed at strengthening society, supporting youth, caring for vulnerable groups, and strengthening public health, as well as through the continuous training of its staff. These actions demonstrate a deep commitment to social wellbeing and community development. By contributing to education, culture, sports, and the overall quality of life of residents, the company actively fosters positive relationships with communities and stakeholders. All of the above leads the company to gain the legitimacy it needs (legitimacy theory) to be able to operate within its surrounding society by providing transparency in processes so that all social groups are aware (stakeholder theory). This commitment to social sustainability not only enhances the wellbeing of individuals and communities, but also raises the company’s reputation by fostering trust and loyalty among customers and partners, thus enhancing its business performance.

Furthermore, in terms of environmental impact, a commitment to sustainability translates into a focus on environmentally friendly practices. This includes responsible resource management, reduced waste generation, and lower emissions, constituting important resources (natural-resource-based view) for the company in its journey to increase its positive environmental impact. Among the company’s “green” actions, landscape restoration and the protection of marine biodiversity stand out. With the aim of promoting the circular economy and combating climate change, the company takes actions to substitute fossil fuels and raw materials with alternative fuels and raw materials, both in the production and factory areas and among its partners and suppliers. The above actions taken by the group are also reflected in the fact that some subsidiaries have received certain awards, such as the gold award in the “Industrial Minerals” category for their commitment in enhancing the sustainability and competitiveness of their plants. These efforts contribute to improved environmental performance by reducing the company’s ecological footprint, leading to sustainability excellence in its industry.

Finally, in terms of financial results, the group has shown resilience in its financial performance, maintaining its strategic position in the building materials market. While there may be upfront costs associated with sustainability initiatives, the long-term benefits often outweigh these costs. Sustainability can lead to cost savings through resource efficiency, enhanced market competitiveness, and access to green financing opportunities. Also, through appropriate partner selection and cost transaction theory analysis, the company is able to control financial transactions with partners and identify any financial risks.

4.3.3. Sustainable Strategies

As a member of a larger group, the company applies an integrated strategy for environmental, social, and governance (ESG) and sustainable development issues. This strategy covers all essential issues directly and indirectly related to its operations and is part of its vision. The company’s vision for the construction sector of tomorrow is to be innovative, climate neutral, and apply the principles of the circular economy in resource use. It will be inclusive, improving the quality of life for all. In order to achieve the above vision, the group focuses on three categories of sustainable strategies:

• Research and development.
• Networking.
• Marketing and promotion.

In summary, the company’s sustainability strategies include research and development of green business practices, networking with stakeholders to support sustainability goals, and promoting sustainability efforts to create awareness and demonstrate its commitment to environmental and social responsibility. These strategies contribute to the company’s overall approach to sustainable SCM.

5. Results and Discussion

The data analysis encompassed both within-case and cross-case approaches. Data coding was primarily used to identify patterns, particularly during the cross-case analysis [86]. In this section, the encoded data from each case are presented in the form of cross-case comparisons.

Table 4. Cross-case comparisons among the 3PL company, retailer, and producer.

Themes	Codes	Company
		3PL	Retailer	Producer
Sustainable Policies	Environmental Pillar	Installation of photovoltaic unit Electric vehicles	Recycling Environmental campaigns Circular economy Packaging improvement	Circular economy Reduction in CO2 emissions Reduction in consumption of production resources Landscape restoration Protecting marine biodiversity
	Social Pillar	Specialised staff Continuous training and information Cooperation with business partners	Social contribution Education and awareness raising Cooperation with business partners	Social contribution Ensuring the health and safety of employees and partners Continuous training and Information Cooperation with business partners
	Economic Pillar	Energy neutrality investments	Energy neutrality investments	Actions for resilience to economic challenges
Organizational Context	IT and Digital Transformation	Warehouse management system Process automation using barcode	Internet of Things Warehouse management system Telematics Distribution—transportation management system	ERP (Financial supply chain management; Logistics execution) Internet of Things Big data analytics
	SCM Resources/ Processes	Warehouse management Picking and packing New facilities in Northern Greece	Fleet management Mapping systems for route reduction Warehouse layout Cameras and sensors Distribution infrastructure	Fleet management Investing in electric vehicles to transport products to their final destination Location and traffic study for distribution canters Upgrading and modernization of facilities
Capabilities	Capabilities	Efficient warehouse management Automation Customer satisfaction and “loyalty”	Productivity increase Reduction in operating costs Consumer value	Commitment to sustainability Digital transformation Efficient management of distribution centres Consumer value
Sustainable Impact	Environmental	Reducing the environmental footprint Reverse logistics Traceability	Reducing the environmental footprint Paperless processes Reverse logistics Traceability	Reducing the environmental footprint Responsible resource management Waste reduction
	Social	Alignment with business partners Transparency Equal opportunities	Transparency Corporate social responsibility	Transparency Safety Corporate social responsibility
	Economic Results	Saving of financial resources	Saving of financial resources Access to European Projects	Cost savings through resource efficiency Access to green finance
Excellence	Sustainable Development
	Digital Transformation
	Business Performance
Sustainable Strategies	Sustainable Strategies	Strategy for the development of sustainable competences and skills Sustainability strategy based on economic incentives	Strategy for the development of sustainable competences and skills Sustainability strategy based on economic incentives	Networking strategy Marketing and promotion strategy for sustainable products Sustainable technological development strategy

summarizes the data by thematic area—sustainable policies, organizational context, capabilities, sustainable impact, excellence, and sustainable strategies—facilitating easier comparisons between the results and the literature, as suggested by Eisenhardt [75] and Baxter and Jack [87].

Following the structure of the study’s conceptual framework (as outlined in Section 2), the interviews revealed the development of specific capabilities unique to each case study. These capabilities are instrumental in the design and implementation of various sustainable strategies across the companies:

• Increasing productivity.
• Reducing operating costs.
• Efficient management of supply chain processes.
• Automation.
• Knowledge transfer and training.
• Customer satisfaction and loyalty.
• Commitment to sustainability.
• Digital transformation.

These capabilities underscore the companies’ holistic approach to sustainable development and their dedication to responsible business practices, aligning with sustainable development goals. The findings indicate that all three companies prioritize their environmental footprint and sustainable development, emphasizing both the reduction in pollutants and contributions to societal wellbeing. A common conclusion is that these companies are deeply committed to sustainability, integrating it into their core operations to enhance their overall sustainable impact. This commitment is reflected in their efforts to adopt innovative practices and technologies that promote both environmental and social responsibility.

All three companies have embraced an integrated approach to sustainability, encompassing environmental, social, and economic dimensions. This holistic perspective enables them to create value across multiple areas. They have invested significantly in innovation, particularly in information systems and technology, to support their sustainability initiatives. Recognizing the importance of digital transformation, these companies leverage technology to analyze data, make informed decisions, improve efficiency, and enhance sustainability outcomes. Their commitment to reducing their environmental footprint is evident in their efforts to minimize negative impacts while maximizing positive contributions. Social sustainability is a key focus, with actions supporting both internal business practices and the broader social environment. Additionally, these sustainable practices have not only mitigated environmental and social impacts but have also resulted in cost savings and improved financial performance. These savings are frequently reinvested into further sustainability efforts, creating a cycle of continuous improvement and reinforcing their dedication to sustainable development.

Therefore, the companies examined in this study are committed to long-term sustainable development over short-term profits. They plan to expand, modernize, and continuously improve their operations to enhance customer satisfaction and loyalty (in line with the findings of [88]). Their sustainability efforts have significantly boosted customer satisfaction and loyalty, as consumers increasingly value environmentally and socially responsible companies (as also noted by [89]). The specific strategies outlined in these case studies demonstrate that these companies have not only adopted sustainability as a core value but have also embedded it into their operational DNA.

Specifically, in the first case study of the 3PL company, its commitment to sustainability across all three pillars of sustainable development is evident. The company has successfully reduced its energy consumption, thereby lowering its environmental impact while improving financial performance through energy-saving initiatives such as the installation of photovoltaic units and the use of electric vehicles. Socially, the company prioritizes the wellbeing of its staff by ensuring equal opportunities, continuous training, and the careful selection of partners who share its values. This dual focus on environmental and social aspects has strengthened its financial resilience, enabling ambitious long-term projects. The company’s transparency and accountability in sharing information with the public enhance customer confidence and responsiveness to environmental and social concerns, thereby strengthening its market position and increasing business performance. Additionally, the 3PL company utilizes advanced technologies such as a warehouse management system and process automation using barcodes, further improving the efficiency and sustainability of its supply chain operations. This integrated approach to sustainability highlights the company’s dedication to responsible business practices and its alignment with sustainable development goals.

The second case study of the retailer company highlights the power of innovation, continuous employee training, and incentives to create sustainable value. By investing in technology and developing systems such as reverse logistics and supply chain traceability, the company not only reduced its environmental footprint but also improved its financial performance. Initiatives such as recycling, environmental campaigns, and packaging improvements demonstrate their commitment to the environmental pillar of sustainability. The company’s strong focus on corporate social responsibility, including social contributions and education and awareness programs, has further enhanced its social impact, establishing it as a sustainability leader in its field. Transparency, supported by advanced information systems, ensures that consumers are well-informed and authorities can conduct effective oversight. This holistic approach has positioned the company as an innovator in digital transformation, underscoring its commitment to leadership in sustainability. Notably, in the warehouse operations, the company has implemented technologies such as “voice speaking”, which includes a remote control for scanning products and a headset/microphone for hands-free operation. This technology enhances safety, improves turnaround time, and integrates the Internet of Things for centralized device management and communication. Consequently, productivity has increased significantly, with improvements of up to 20% according to the technology manufacturer.

In the third case study of the producer company, sustainability is at the core of its corporate strategy, evidenced by significant investments in information systems and new technologies to modernize operations. The creation of a dedicated sustainability department focuses on health and safety, environmental performance, and green business development. The company has prioritized reducing its environmental impact by lowering total CO₂ emissions and net emissions per unit of product from both production plants and transport stages. Strategic investments in plant upgrades and increased domestic sales have helped the company to maintain its position despite economic challenges. The company’s active involvement in social contributions, community support, and its emphasis on ethics and compliance training underline its commitment to ethical and socially responsible practices. Proactive digital transformation and data analytics demonstrate its readiness for future challenges. The development of a special IT management department oversees the group’s systems nationwide. This department ensures comprehensive knowledge and experience at both the systems (hardware and servers) and application levels. The installation of thousands of sensors across all production stages and departments leverages Internet of Things technology, providing real-time data access to senior staff for better decision-making. This enhancement of inbound logistics aims to boost production. The resulting large volumes of data necessitate moving the internal infrastructure to cloud platforms to handle the capacity supported by multiple servers at each production unit and distribution center. The implementation of big data analytics further strengthens the company’s competitive edge by ensuring continuous online information availability. This rapid access to information enables precise and swift decision-making at the management and accounting levels, positioning the company ahead of its industry competitors. The primary benefits of using advanced information systems include improved accuracy, timely availability, and the effective use of information.

In conclusion, these case studies collectively demonstrate that a holistic approach to sustainability—encompassing environmental, social, and economic dimensions—is a crucial driver of business success. By strategically integrating sustainability into their operations, these companies have not only reduced their environmental footprint but also improved economic performance, enhanced employee motivation, and strengthened relationships with customers, partners, and society at large. Their commitment to transparency and innovation has positioned them as leaders in sustainability and digital transformation within their respective industries, poised for long-term success in an increasingly conscientious marketplace.

5.1. Theoretical Implications

This paper contributes to the theoretical understanding of the relationship between information systems, digital transformation, and sustainability in the context of SCM. It builds on existing literature and provides empirical evidence to support and improve existing theories. In addition, it introduces a conceptual framework that outlines the key issues and interdependencies between IT and SCM resources, IT-based capabilities, business performance, and sustainable impact and strategies. The qualitative methodology of the study empirically validates the conceptual framework, thus strengthening the scientific foundation of the issues under investigation. Therefore, this framework can serve as a valuable tool both for future research and practical application.

As such, the research bridges the gap between theory and practical application, demonstrating how academic theories can be applied to real business scenarios. This practical application enhances the relevance of academic research.

5.2. Managerial Implications

In terms of practical contribution, SCM professionals can benefit from the knowledge provided in this research. The case studies offer practical examples of how companies have successfully integrated sustainability into their operations, demonstrating the potential for environmental, social, and economic improvements. These examples demonstrate how sustainability can contribute to a competitive advantage by attracting environmentally and socially aware consumers.

Organizations looking to embrace digital transformation can find valuable guidance through the findings of this research. The study highlights the role of information systems in supporting sustainability initiatives, emphasizing the importance of innovation and technology adoption. Decision-makers in companies can make informed choices regarding investment in IT to promote sustainability. The research highlights the positive impact of these investments on various dimensions of sustainability and overall business performance.

In addition, an emphasis on transparency and accountability in sustainability efforts, supported by information systems, can guide organizations in building trust with stakeholders and consumers. Practitioners can implement similar transparency measures to enhance their image. Finally, the research highlights the importance of a long-term commitment to sustainability over short-term gains. This perspective encourages practitioners to adopt a strategic and sustainable approach to their business activities.

6. Conclusions

This study aimed to investigate the integration of digital transformation with sustainable SCM, emphasizing the critical role of information systems and digital technologies. By examining three case studies, the study demonstrated that incorporating digital transformation into supply chain practices significantly enhances sustainability across environmental, social, and economic dimensions. Information systems were found to be pivotal in optimizing resource use, improving operational efficiency, and fostering transparency, thereby enabling companies to achieve comprehensive sustainability goals while boosting business performance.

Regarding the case studies analyzed, all companies now prioritize sustainable development policies, though the focus and extent vary. Some emphasize the environmental pillar, others the social pillar, but all aim to achieve better financial results in both the short and long term, aligning with the findings of Abdi et al. [90]. The adoption of sustainable practices is linked to gaining a competitive advantage, which is a key ambition of business strategy. Competitive advantage enables businesses to create exceptional value for customers and generate profits. Therefore, companies should take initiatives for sustainable development, adopt the sustainable development goals (SDGs), and allocate resources to integrate sustainability into their business strategy [91]. To achieve these goals, they recognize the essential role of technology and information systems [92]. This synthesis of digital tools and sustainable practices is reflected in our case studies, where enhanced resource efficiency and reduced environmental impact directly contributed to business performance and the alignment of strategies with global sustainability targets.

The case studies also indicate that larger companies lead the adoption of new technologies and sustainable policies (e.g., the retailer and the producer in our analysis). These companies often experiment with blockchain technology and implement “Internet of Things” technology within their processes [93,94]. In doing so, they are starting to realize the benefits of these technologies. For instance, the application of Internet of Things technology by the retailer case study allowed for the real-time monitoring and optimization of supply chain operations, which directly contributed to a reduction in energy consumption and a decrease in waste production. Similarly, the implementation of an efficient technological infrastructure by the producer enabled enhanced traceability and transparency, leading to improved compliance with sustainability standards and an increase in customer trust and satisfaction metrics. Additionally, they are more familiar with “big data analytics”, as its models have been well-established and their usefulness is widely recognized [95]. These specific instances not only demonstrate the practical benefits of integrating digital technologies but also highlight their role in advancing sustainable development goals effectively. Unfortunately, smaller companies, due to financial constraints, are less able to invest in and experiment with these technologies [96]. As a result, smaller companies often wait until these technologies are mandated by their more powerful partners within the supply chain before adopting them (e.g., the 3PL in our case study analysis). The practical outcomes observed in larger enterprises, highlighted by their ability to invest in and leverage advanced technologies, illustrate the theoretical framework’s validity. These technologies foster not only operational efficiency but also business performance, enabling these firms to respond proactively to sustainability demands.

In addition to the environmental and economic benefits highlighted throughout our case studies, the integration of digital transformation significantly contributes to the social pillar of sustainability. For instance, Company 2 has implemented digital training platforms that enhance employee skills development and wellbeing, directly contributing to improved labor conditions and job satisfaction. Company 3, through its use of advanced digital tools, has increased its community engagement by facilitating more efficient and transparent communication with local stakeholders. These initiatives illustrate how digital technologies can promote a more inclusive and fair growth, aligning corporate social responsibilities with broader sustainability goals. By improving the transparency of operations and enhancing stakeholder engagement, digital transformation offers substantial value in promoting social sustainability.

Therefore, for companies aiming to adopt sustainable strategies and digital transformations it is crucial to embrace a holistic approach that integrates environmental, social, and economic dimensions. Investing in advanced information systems and Industry 4.0 technologies can significantly enhance operational efficiency, resource optimization, and transparency. Practical recommendations include implementing renewable energy solutions, automating supply chain processes, and utilizing big data analytics to make informed decisions. By adopting these practices, companies can achieve substantial sustainability benefits, improve business performance, and secure a competitive edge in an increasingly eco-conscious market.

The limitations of this research stem from its qualitative approach, focusing on three companies within Greece across different industries. This scope may restrict the broader applicability of the findings due to variations in industry practices, company sizes, and regional economic conditions. To overcome these limitations and enhance the specificity and applicability of the conclusions, it is recommended that future studies replicate this research across a broader spectrum of companies. This includes extending the study to various industries, incorporating a mix of company sizes, and broadening the geographic scope to include multiple countries. Additionally, integrating quantitative methods could enhance the generalizability of the results. Utilizing the proposed framework to form hypotheses tested through large-scale surveys could also validate and refine the findings further.

Moreover, there is a noticeable gap in understanding the social impacts of digital transformation within sustainable SCM. While much of the current literature concentrates on environmental and economic factors, future research should examine how digital technologies might advance social sustainability. This includes exploring their potential to improve labor conditions, enhance community engagement, and foster equitable growth. Further investigations could also benefit from longitudinal designs to assess the enduring effects of digital transformation on supply chain sustainability. These studies should aim to track the long-term contributions of ongoing technological advancements, thereby providing a more comprehensive view of their impacts on sustainable business practices.

This study contributes to the field of sustainable SCM by demonstrating the transformative potential of digital technologies. It encourages businesses to keep innovating and integrating sustainable practices, highlighting that such efforts are crucial for achieving long-term success and making a positive societal impact.