Sustainability certifications as enablers of intellectual capital and digital transformation in SMEs

Purpose – This study aims to investigate how sustainability certifications contribute to the development of Intellectual Capital (IC) and support digital transformation processes in small and medium-sized enterprises (SMEs). While previous research has primarily focused on the operational and compliance-related outcomes of certifications, this study explores their strategic potential in fostering intangible assets and technological innovation. Design/methodology/approach – This research adopts a qualitative multicase study methodology, drawing on semistructured interviews with 30 Italian SMEs across various sectors. The analysis is structured around the three dimensions of IC (Human, Structural and Relational Capital) and explores how certifications influence digital readiness and transformation. Findings – The findings reveal that sustainability certifications act as powerful enablers of Human Capital by triggering learning processes, formalizing environmental, social and governance–related competencies and fostering a shared culture of responsibility. They also enhance the Structural Capital by codifying procedures and improving organizational efficiency. Moreover, certifications strengthen Relational Capital by increasing stakeholder trust and market legitimacy. However, the impact on digital transformation is less consistent and tends to be tactical rather than systemic, depending largely on firms’ internal capabilities and resource availability. Originality/value – This study highlights sustainability certifications as strategic tools for intangible resource development in SMEs, linking sustainability practices to knowledge-based value creation and digital innovation. It offers practical insights for SME managers and policymakers on aligning certification strategies with sustainable and digital transitions. SMEs can use these certifications to build knowledge assets, enhance market credibility and advance their digital transformation, gaining a competitive edge in sustainabilityfocused markets.