Digital Transformation and ESG Practices in SMEs: A Multiple-Case Study in Regional Quebec

Small and medium-sized enterprises (SMEs) face mounting pressure to advance their digital transformation while integrating sustainability practices. However, the relationship between digital maturity and ESG (Environmental, Social, and Governance) integration in SMEs remains insufficiently comprehended, especially in regional contexts. This study examines how digital maturity shapes the scope and development of ESG practices in six Quebec SMEs using a qualitative multiple-case study design guided by Yin’s framework. Data were collected through a structured 54-item diagnostic protocol generating Digital Maturity Scores (DMSs), Sustainability Management Indices (SMIs), and Digital Literacy Indices (DLIs), complemented by thematic coding in NVivo. Cross-case analysis reveals that higher digital maturity is broadly associated with more diversified ESG practices, though this alignment is uneven and conditioned by governance mechanisms, firm size, and sectoral dynamics. An inductive typology distinguishes three profiles: compliance-oriented firms, ESG diversifiers, and strategic integrators. Findings further indicate that governance structures are necessary but not sufficient conditions for sustainability outcomes, as their effectiveness depends on alignment with operational routines and data practices. This study contributes to the literature by providing a combined digital maturity–ESG diagnostic framework adapted to the realities of SMEs. It also advances three theoretical propositions suitable for testing in larger and more diverse samples.