In response to concerns about environmental issues and the role of manufacturing corporations in maintaining eco-efficiency, this study aimed to investigate the moderating role of digitally supported environmental management accounting (EMA) in the relationship between eco-efficiency and corporate sustainability performance. A quantitative approach was applied by using a survey distributed to a sample consisting of 77 individuals from senior and executive financial and operational positions in large Saudi manufacturing corporations. The findings of the linear regression analysis revealed that there is an insignificant direct relationship between eco-efficiency and corporate sustainability performance, while there is a significant moderating impact of EMA on the linkage between eco-efficiency and corporate environmental sustainability, and this significant moderating impact also applied to the linkage between digital applications and corporate environmental sustainability. This study provides good insights into the domain of environmental sustainability performance on the business scale in the Saudi context as an emerging economy, as it could be considered an innovative contribution to theoretical and practical aspects in the recent green issue adoption context; theoretically, it provides additional evidence of the role of digital EMA in improving environmental sustainability performance, and practically, the study findings can be beneficial for strategy and policymakers in corporations and regulators of environmental sustainability performance.

Blockchain has received a lot of attention in financial technology, as it combines many computer technologies, including data storage, point-to-point transmission, and consensus mechanisms, as it is considered a decentralized technology for managing transactions and data that has been developed. The study aimed to demonstrate the impact of the use of blockchain technology on the financial performance of investment projects developed by the Ministry of Sports. We used the descriptive approach (survey study method) as an appropriate method to achieve the objectives of the study due to the suitability of its procedures. The participants in the study included some leaders of the Ministry of Sports and experts in the field of sports investment, as well as some leaders working in the directorates of youth and sports, and some members of the board of directors of the Olympic Committee, sports federations, sports clubs, and youth centers. The study sample was selected in a deliberate way based on the categories of the study population. There were 300 participants in the study, and the researchers used two questionnaires as tools to collect the data. The results revealed a lack of the use of blockchain technology at the Ministry of Sports and a low level of financial performance at the Ministry of Sports. With a correlation between the level of financial performance and the use of blockchain technology, the level of the financial performance of the investment projects developed by the Ministry of Sports could be predicted based on the use of blockchain technology. Finally, the study also provides insight into political implications, limitations, and future directions.