Strategic Digital Transformation Toward Net-Zero Transition: A Systematic Literature Review and Empirical Study on Organizational Sustainability = 넷제로 전환을 위한 전략적 디지털 전환: 조직 지속가능성에 대한 체계적 문헌 고찰 및 실증 연구

다국어 초록 (Multilingual Abstract)

Research Background and Purpose: As the global climate crisis intensifies,
Digital Transformation (DT) is widely championed as the primary enabler of the Net-Zero
transition. However, the prevailing "Techno-Optimist" narrative often assumes a linear
relationship where increased digital maturity automatically leads to environmental
sustainability. This dissertation challenges that assumption, investigating the structural
conflicts between digital strategy, implementation, and actual carbon performance.
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Methodology: A Dual-Study Approach: To address this gap, the research
employs a mixed-methods design consisting of two distinct studies:
Study 1 (Conceptual): A Systematic Literature Review (SLR) of 72 peer-
reviewed articles published between 2018 and 2024 was conducted to synthesize
fragmented theoretical perspectives. This phase led to the development of the DTS-NZ
Framework, which conceptualizes the transition as an interaction between External
Drivers (Regulation) and Internal Capabilities.
Study 2 (Empirical): The framework underwent empirical validation through
Partial Least Squares Structural Equation Modeling (PLS-SEM) applied to a dataset
comprising 30 European nations (EU-27, United Kingdom, Norway, and Switzerland)
that represent the 2023 "Green Deal" landscape.
Key Findings: The empirical analysis identifies a significant "Digital-Carbon
Efficiency Paradox." The findings indicate a structural bifurcation within the transition in
the transition process.
The Carbon Burden of Strategy: Digital Strategy exerts a significant negative
impact on Net-Zero Performance (β = -0.761). This finding suggests that the initial phase
of strategic formulation and governance generates a "Policy Cost" or "Carbon Debt,"
consuming resources without yielding immediate environmental benefits. The Corrective
Power of Implementation: In contrast, Digital Implementation emerges as the only
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positive driver (β= +0.562). This result confirms that environmental gains are realized
only when organizations progress from planning to the comprehensive execution of
technologies such as artificial intelligence and digital twins.
Contribution and Implication: Drawing on these findings, the dissertation
introduces the "Digital-Carbon Efficiency Matrix (2023)." This management tool
categorizes organizations into four quadrants and identifies the "Carbon Burden Trap."
(characterized by high strategy and low implementation), and provides actionable key
performance indicators to support leaders in shifting from administrative compliance to
operational decarbonization.

국문 초록 (Abstract)

연구 배경 및 목적: 글로벌 기후 위기가 심화됨에 따라, 디지털
전환(DT)은 넷제로 (Net-Zero) 전환의 핵심 동력으로 널리 지지받고
있다. 그러나 지배적인 '기술 낙관주의(Techno-Optimist)' 담론은 디지털
성숙도의 증가가 자동으로 환경적 지속가능성으로 이어진다는 선형적
관계를 가정하는 경우가 많다. 본 논문은 이러한 가정에 이의를
제기하며, 디지털 전략, 구현(이행), 그리고 실제 탄소 성과 간의
구조적 갈등을 규명한다.
연구 방법론: 본 연구는 이러한 격차를 해소하기 위해 두 가지 독립된
연구로 구성된 혼합 연구 설계(Mixed-Methods Design)를 채택하였다.
• 연구 1 (개념적 연구): 파편화된 이론적 관점을 종합하기 위해
2018 년부터 2024 년 사이에 출판된 72 편의 동료 심사(Peer-
reviewed) 논문을 대상으로 체계적 문헌 고찰(SLR)을
수행하였다. 이 단계에서는 전환 과정을 외부 동인(규제)과
내부 역량 간의 상호작용으로 개념화한 'DTS-NZ
프레임워크'를 도출하였다.
• 연구 2 (실증적 연구): 도출된 프레임워크는 2023 년 '그린
딜(Green Deal)' 지형을 대변하는 유럽 30 개국(EU 27 개국, 영국,
노르웨이, 스위스)의 데이터셋에 최소 자승 구조방정식
모형(PLS-SEM)을 적용하여 실증적으로 검증되었다.
주요 연구 결과: 실증 분석 결과, 유의미한 '디지털-탄소 효율성의
역설(Digital-Carbon Efficiency Paradox)'이 확인되었으며, 전환 과정
내에서 구조적 분기(Structural Bifurcation)가 존재함이 나타났다.
• 전략의 탄소 부담 (The Carbon Burden of Strategy): 디지털
전략은 넷제로 성과에 유의미한 부정적 영향(β = -0.761)을
미치는 것으로 나타났다. 이는 전략 수립 및 거버넌스의 초기
단계가 즉각적인 환경적 이익 없이 자원만 소비하는 '정책
비용(Policy Cost)' 또는 '탄소 부채(Carbon Debt)'를 발생시킴을
시사한다.
• 구현의 교정적 힘 (The Corrective Power of
Implementation): 반면, 디지털 구현(Implementation)은 유일한
양의 동인(β = +0.562)으로 나타났다. 이 결과는 조직이 계획
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단계에서 나아가 인공지능(AI) 및 디지털 트윈과 같은 기술을
포괄적으로 실행하는 단계로 진입할 때 비로소 환경적 이득이
실현됨을 확인시켜 준다.
공헌점 및 시사점: 이러한 결과를 바탕으로 본 논문은 '디지털-탄소
효율성 매트릭스(2023)'를 제안한다. 이 경영 도구는 조직을
4 분면으로 분류하여 (높은 전략 수준과 낮은 구현 수준을 특징으로
하는) '탄소 부담의 함정(Carbon Burden Trap)'을 식별하고, 리더들이
행정적 규제 준수 차원을 넘어 실질적인 운영상의 탈탄소화로 나아갈
수 있도록 지원하는 실행 가능한 핵심 성과 지표(KPI)를 제공한다.

목차 (Table of Contents)

• Abstract i
• Contents iv
• List of Tables x
• List of Figures xi
• Chapter 1. Introduction 1
• 1.1 Background and Motivation 1
• 1.1.1 The Role of Digital Transformation in Decarbonization Digital Transformation 1
• 1.1.2 The Gap: Moving from “Moving Adoption” to “Net-Zero Performance” 2
• 1.1.3 Research Necessity 3
• 1.2 Research Problem and Gaps 3
• 1.3 Research Objectives and Questions 6
• 1.4 Research Philosophy 9
• 1.5 Research Methodology Overview 12
• 1.5.1 First Study: Systematic Literature Review (SLR) 12
• 1.5.2 Second Study : Empirical Testing via Smart PLS-SEM 13
• 1.6 Research Outline 14
• Chapter 2. Literature Review 16
• 2.1 Introduction 16
• 2.2 Integration and Intersection of Digital Transformation and Net-Zero Transition 22
• 2.3 Organizational and Environmental Factors 24
• 2.4 Theoretical Foundation and Frameworks 26
• 2.5 Synthesizing Theoretical Perspective and Framing the DTS-NZ Model 29
• Chapter 3. Strategic Digital Transformation for Net-Zero: A Systematic Review of Strategies, Success Measures, and Driving Factors 31
• 3.1 Introduction 31
• 3.2 Literature Review 32
• 3.2.1 Utilizing Digital Transformation for Net-zero transition 32
• 3.2.2 Comparative Foundation of Digital Transformation Frameworks 35
• 3.2.3 Primary Conceptual Framework for Digital Transformation Strategies toward Net-zero Transition 38
• 3.2.3.1 Organizational and Environmental Drivers 39
• 3.2.3.2 Digital Transformation Strategies 40
• 3.2.3.3 Sustainable Performance - Measures for Net-zero Transition and Outcomes 41
• 3.2.3.4 Positioning the Framework 41
• 3.2.4 Systematic Comparison of Literature and Identification of Research Gaps 42
• 3.3 Research Methodology 52
• 3.3.1 Methodology 52
• 3.3.2 Bibliometric Analysis 58
• 3.3.2.1 Data Preparation and Software Use 59
• 3.3.2.2 Publication Trends (2018-2024) 59
• 3.4 Data Analysis and Results 60
• 3.4.1 Bibliometric Analysis Results: Co-occurrence Map Interpretation and Network Explanation 61
• 3.4.1.1 Thematic Cluster Interpretation and Relevance to Research Questions 65
• 3.4.2 Thematic Analysis of Digital Transformation Strategies for Net-zero Transition: A Systematic Approach 69
• 3.4.2.1 Digital Transformation Strategies to Achieve Net-zero Transition (RQ1) 72
• 3.4.2.2 Organizational Net-Zero Performance (RQ2) 77
• 3.4.2.3 Factors of Digital Transformation Strategies for Net-zero Transition (RQ3) 86
• 3.4.3 Summary and Implications 93
• 3.5 Discussions 97
• 3.5.1 Discussions of Research Questions 97
• 3.5.1.1 Digital Transformation Strategies to Achieve Net-Zero Transition (RQ1) 98
• 3.5.1.2 Measures of Net-Zero Transition Success (RQ2) 100
• 3.5.1.3 Factors Driving Digital Transformation Strategies for Net-Zero Transition (RQ3) 103
• 3.5.1.4 The Efficiency Paradox: The Environmental Cost of Digital Infrastructure 106
• 3.5.2 Conceptual Framework Development and Theoretical Integration 108
• 3.5.2.1 Evolution from Initial to Refined Framework 108
• 3.5.2.2 Comparison with Established Theoretical Frameworks and DTS-NZ framework 110
• 3.5.2.3 Link Between SLR Framework and Empirical Testing 112
• 3.5.3 Theoretical and Practical Implication 113
• 3.5.3.1 Theoretical Implication 113
• 3.5.3.2 Practical Implication 114
• 3.6 Conclusion 115
• 3.6.1 Summary 115
• 3.6.2 Limitations of Study 116
• 3.6.3 Future Research Directions 117
• Chapter 4. Validating the DTS-NZ Framework: An Empirical Analysis of Digital Transformation Dynamics in the Post-EU Green Deal Era (2023) 120
• 4.1 Introduction 120
• 4.2 Related Work 122
• 4.2.1 Background and Theoretical Model 122
• 4.2.2 Comparing the Existing Empirical Frameworks 125
• 4.2.3 Research Gap and Study Positioning 128
• 4.2.4 Research Objective and Research Questions 129
• 4.3 Research Methodology 131
• 4.3.1 Research Design and Approach 131
• 4.3.2 Rationale for Methodological Choice: Partial Least Squares (PLS-SEM) 133
• 4.3.3 Data Collection and Sample Characteristics 136
• 4.3.4 Operationalization and Variable Identification 139
• 4.3.5 Data Processing and Preparation 140
• 4.3.6 Measurement and Structural Model Setup 141
• 4.4 Data Analysis and Results 146
• 4.4.1 Assessment of the Measurement Model 146
• 4.4.1.1 Internal Consistency Reliability 147
• 4.4.1.2 Indicator Reliability 147
• 4.4.1.3 Convergent Validity 147
• 4.4.1.4 Discriminant Validity 148
• 4.4.2 Structural Model Assessment (Inner Model) 150
• 4.4.3 Mediation Analysis (The Role of Implementation) 153
• 4.4.4 Summary of Hypothesis Testing 154
• 4.5 Discussions and Conclusion 155
• 4.5.1 Overview of Key Findings 155
• 4.5.1.1 Interpreting the Efficiency Paradox (H5 and H6) 156
• 4.5.1.2 The Role of Digital Implementation in Achieving Net-Zero Performance: Analysis of Hypothesis 4 (H4) 157
• 4.5.1.3 Antecedents of Transformation: The “Compliance vs. Capability” Gap (H1 & H2) 158
• 4.5.2 Implication 162
• 4.5.2.1 Theoretical Implication 162
• 4.5.2.2 Practical Implication for Industry and Management 164
• 4.5.3 Limitations and Future Research Directions 168
• 4.5.4 Conclusion 170
• Chapter 5. Conclusion and Implication 173
• 5.1 Summary 173
• 5.2 Core Contribution: The Digital-Carbon Efficiency Matrix (2023) 175
• 5.3 Discussions of Key Findings: The Mechanism of Transition 178
• 5.4 Implications 180
• 5.4.1 Theoretical Implications 180
• 5.4.2 Practical Implications: From Paradox to Performance 182
• 5.5 Research Limitations and Future Research Directions 184
• 5.6 Conclusion 187
• Bibliography 189
• Appendix 1: Data Search Query 209
• Appendix 2: Latent Variable Scores (Standardized for 30 European Nations) 209
• Abstract (Korean) 211
• Acknowledgement 213