Δίδυμος μετασχηματισμός ΜμΕ στην Ελλάδα
Twin transformation of SMEs in Greece

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Keywords
Δίδυμος μετασχηματισμός ; Ψηφιακός μετασχηματισμός ; Αειφορία ; ESG ; Μικρομεσαίες επιχειρήσεις ; Ψηφιακή ωριμότητα ; Οργανωσιακή κουλτούραAbstract
This master’s thesis examines the Twin, Digital and Sustainable, Transformation of Small and Medium-sized Enterprises in Greece. Digital transformation is approached as a strategic and organizational process that enhances efficiency and competitiveness, while sustainability and ESG criteria are examined as drivers of long-term business value.
The purpose of the research is to assess the extent to which Greek SMEs simultaneously adopt digital and sustainable practices, as well as to investigate the factors influencing the success of this transformation. The methodology is based on quantitative research using a structured questionnaire and examines digital maturity, ESG practices, the role of management, organizational culture, and transformation barriers.
The findings indicate that Greek SMEs demonstrate a positive, although not yet fully mature, progression toward twin transformation. Digital maturity is associated with the adoption of sustainable practices; however, these two dimensions have not yet been integrated into a unified strategic and managerial framework. Management commitment and organizational culture emerge as critical factors in facilitating the acceptance of change and addressing limitations related to resources, skills, and strategic alignment.
In conclusion, digital and sustainable transformation should not be treated as separate processes, but as interconnected dimensions of a common model of business resilience, innovation, and sustainable development for SMEs.


