@article{article_1813705, title={Exploring the Non-Linear Impacts of Digital Maturity on Corporate Sustainability: New Evidence from Türkiye}, journal={Ekonomi Politika ve Finans Araştırmaları Dergisi}, volume={10}, pages={107–131}, year={2025}, DOI={10.30784/epfad.1813705}, author={Aksoy, Mine and Yılmaz, Mustafa Kemal and Cengiz Tırpan, Esra and Özşahin, Mehtap and Coşkun, Erman and Uysal, Özgür}, keywords={Digital Maturity, Emerging Markets, ESG Performance, Sustainability, Türkiye}, abstract={This study explores the impact of digital maturity on the environmental, social, and governance (ESG) performance of Turkish companies listed on Borsa Istanbul. The analysis is based on a sample of 49 non-financial firms included in the BIST 100 Index, covering the period of 2016-2022. A digital maturity index is constructed using a text mining approach to quantify the frequency of digital-related terms in the firm’s annual reports. Panel data analysis is employed to investigate the relationship between digital maturity and ESG performance. The findings indicate that digital maturity has a significant inverse U-shaped effect on social performance, an insignificant inverse U-shaped effect on environmental performance, and an insignificant U-shaped effect on corporate governance performance. The results suggest that moderate levels of digitalization enhance social performance, whereas excessive digitalization may have an adverse effect.}, number={Özel Sayı}, publisher={Economic and Financial Research Association}