Do We Consider Sustainability When We Measure Small and Medium Enterprises’ (SMEs’) Performance Passing through Digital Transformation?

Small-medium enterprises (SMEs) represent 90% of business globally. Digital Transformation (DT) affects SMEs differently from larger companies because although have more flexibility and agility for adapting to new circumstances, they also limited resources specialization capabilities. Thus, it is fundamental measure SMEs’ performance considering different perspectives. Here, we describe analyze the state-of-the-art DT in SMEs, focusing on measurement. We center whether tools used by encompass triple bottom line sustainability (i.e., environmental, social, economic aspects). To do so, December 2021, performed a comprehensive systematic literature review (SLR) Web Science Scopus. In addition, explored novel approach SLR: topic modeling with machine learning technique (Latent Dirichlet Allocation). The differences interchangeability both methods are discussed. findings show that treated as separate literature. social environmental aspects most neglected. This paper contributes sustainable development goals (SDGs) 1, 5, 8, 9, 10, 12. A conceptual framework future research directions proposed. this valuable policymakers switching their production paradigm toward DT.