Digital Entrepreneurship, Resource Efficiency, and ESG Orientation toward Sustainability Pathways

DOI

10.2991/978-94-6239-709-5_62How to use a DOI?

Keywords

Digital Entrepreneurship; Resource Efficiency; Strategic Collaboration; ESG Orientation; Pathways to Sustainability

Abstract

This study investigates the influence of Digital Entrepreneurship, Resource Efficiency, and Strategic Collaboration on Pathways to Sustainability, with ESG Orientation as a moderating variable. Using a quantitative survey approach, data were collected from 377 respondents consisting of MSME owners, managers, and strategic staff in Indonesia. The results of multiple regression analysis reveal that digital entrepreneurship, resource efficiency, and strategic collaboration have significant positive effects on sustainability pathways. Furthermore, the moderated regression analysis (MRA) indicates that ESG orientation strengthens these relationships, demonstrating that firms with stronger ESG commitments are more likely to maximize the benefits of digital transformation, efficiency, and collaboration. The findings contribute to the theoretical development of the Resource-Based View, Dynamic Capabilities, and Stakeholder Theory by highlighting ESG as a strategic moderator that enhances sustainability outcomes. Practically, this research emphasizes the importance of embedding ESG values into business strategies to ensure that digital and efficiency initiatives yield sustainable impact. The study also provides policy implications, recommending that governments support MSMEs through green financing and ESG-based training to accelerate sustainable development. Overall, this research underscores that pathways to sustainability can be effectively achieved through the synergy of digital entrepreneurship, resource efficiency, collaboration, and ESG orientation.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Berthy Salakay
PY  - 2026
DA  - 2026/06/20
TI  - Digital Entrepreneurship, Resource Efficiency, and ESG Orientation toward Sustainability Pathways
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 911
EP  - 923
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_62
DO  - 10.2991/978-94-6239-709-5_62
ID  - Salakay2026
ER  -