Echoes of the Future—How Digitalization and Reporting Resonate Toward Sustainability and Competitiveness?

ABSTRACT This study advances sustainability reporting research on SDGs by developing and testing a model that highlights the role of reporting and digitalization in promoting SDG progress and global competitiveness. Building on the links between digitalization, sustainable development, and competitiveness, the research investigates the mediating and moderating effects of sustainability reporting maturity and digitalization using PLS‐SEM modeling. Results confirm a positive relationship between sustainable development and competitiveness, with digitalization enhancing SDG progress and reporting behaviors. While sustainability reporting maturity partially mediates SDG impacts, no moderating effects are observed. The model emphasizes the importance of focusing on specific SDG areas, such as Life, Social Development, and the Natural Environment, where significant effects are missing. These findings assist decision‐makers in creating a unified global framework to align business initiatives with the 2030 Agenda, improve reporting practices to deliver reliable information, and support a sustainable, inclusive economic and financial system.