Exploring the performance effects of digitalisation: a measurement tool based on the sustainability balanced scorecard framework

Although recent research has confirmed the positive economic effects of digitalisation on firm performance, fewer investigations have addressed the potential non-economic effects of digitalisation on organisational performance, including sustainability performance. To address the inconclusive relationship between digitalisation and organisational sustainable performance the current research considers the mixed effects of digitalisation and proposes a practical tool for assessing those effects. An exploratory, qualitative study reveals several mixed effects of digitalisation across six performance perspectives: financial, customer, internal business processes, learning and growth, social, and environmental. The practical proposed 'digimpact' tool can evaluate these various impacts of digitalisation on sustainable organisational performance and thereby help managers design effective digital transformation strategies. The digimpact measurement tool also can be tested, confirmed, and revised in ongoing research to expand and improve its effectiveness.