Abstract:    The convergence of corporate digitalization and sustainability is a new context and hot topic in today′s academic research. However, there is still a lack of consensus among academics on the concept, dimensions and measurement of the variables of corporate digital sustainability. This study aims to construct a measurement system for corporate digital sustainability. Firstly, on the basis of reviewing existing studies on the connotation of corporate digital sustainability, the concept of corporate digital sustainability was defined in terms of "digital first" and "digitally-enabled", and its characteristics of integration, long-term and scalability were refined; second, a rooted approach was adopted to develop a methodology for measuring enterprise digital sustainability, which is based on the concept of "digital sustainability". Secondly, we adopted a rooted approach to develop a conceptual model of corporate digital sustainability centered on "digital asset sustainability, digital economic value, digital social responsibility and digital environmental management". Finally, we developed an initial scale for measuring corporate digital sustainability, and after a series of analysis and testing, we finally established a second-order, four-factor, fifteen-question optimal measurement model of corporate digital sustainability. In addition, the predictive validity test showed that the scale is a good predictor of corporate competitive advantage. The study will help to make up for the lack of existing research scales on corporate digital sustainability, not only laying a solid foundation for quantitative research on corporate digital sustainability, but also providing a useful reference for the implementation of corporate digital sustainability in the real world in the Chinese context.

Key words: corporate digital sustainability, conceptual dimension, scale development, grounded theory, competitive advantage