The study was designed to provide an answer to the research question regarding the effect of digitalization on sustainability reporting and to reveal the mechanisms underlying this relationship. The methodology included data collection from 371 small‐ and medium‐sized enterprises (SMEs) originating from Ghana, by using a structured questionnaire. Further on, we employed the structural equation modeling (SEM) technique to analyze the relationships among our research variables. The findings showed that the effect of digitalization on SMEs' sustainability reporting is insignificant negative while sustainability competence fully mediated the relationship. The nexus between digitalization and sustainability competence was positively moderated by green knowledge integration. Similarly, stakeholder pressure was found to positively moderate the relationship between sustainability competence and sustainability reporting. To the best of our knowledge, this is the first study to approach digitalization's impact on sustainability disclosure in the Ghanaian SMEs' sector, resulting in manifold valuable policy and managerial practice implications.

Purpose: The purpose of this study was to assess the mediating role of process innovation in the relationship between green human resource management (GHRM) and organizational efficiency among local governments. Further, the study assessed the moderating role of knowledge sharing in the relationship between process innovation and organizational efficiency.Design/methodology/approach: The study focused on metropolitan, municipal, and district assemblies (MMDAs) within the Ashanti region of Ghana. The sample size was 227 employees within the selected MMDAs. Structural equation modeling in Amos (v.23) was run to test the stated hypotheses.Findings: It was concluded that GHRM had no direct effect on organizational efficiency within the MMDAs. The relationship was rather fully mediated by process innovation. Knowledge sharing further moderated the relationship between process innovation and organizational efficiency among the MMDAs.Practical implications: Local governments and other public institutions should adopt GHRM, as it could enhance process innovation, leading to organizational efficiency.Social implications: This paper contributes to the understanding of GHRM in the public sector, particularly in the context of local government organizations, and provides valuable insights for policymakers and practitioners seeking to enhance their organizational performance and sustainability.Originality/value: Although there is substantial evidence of GHRM within the private sector, less attention has been paid to the public sector, more specifically the local government. Furthermore, the interplay of process innovation and knowledge sharing adds to the knowledge of the relationship between GHRM and organizational efficiency.