New Paper: Twin-Track Development: Integrated Maturity Assessment of Digital and Sustainable Transformation with the Twin Transformation Matrix
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In view of the increasing regulatory and transparency requirements in the context of sustainability, a narrow focus on digital transformation in companies is proving inadequate in the current environment. The concept of twin transformation or twin transition signifies the integration of digital and sustainable change processes. However, existing maturity models have predominantly addressed these processes as discrete entities, with limited consideration of their interconnection. In order to address this discrepancy, a twin transformation matrix has been developed. This matrix is designed to position companies along two axes of digital and sustainability-related maturity. Additionally, it employs quadrant logic to map maturity combinations. Based on relevant literature and practice-oriented models, the dimensions and sub-dimensions of the integrated assessment framework are described and outlined using short anchor descriptions as well as exemplary ESG-related indicators. The matrix can primarily provide consulting firms, research institutions, and in-house corporate sustainability functions with an initial, comparable maturity assessment, support the identification of potential synergies and trade-offs, and be used for benchmarking, strategic planning, and governance. The proposed approach provides a robust and evaluated framework for the systematic documentation and presentation of the degree of coupling between both transformations within a unified framework.
Pohurskyy, S., Teuteberg, F. Entwicklung im Doppeltakt: Integrierte Reifegradbewertung digitaler und nachhaltiger Transformation mit der Twin-Transformation-Matrix. HMD (2026). https://doi.org/10.1365/s40702-025-01236-x