The Dutch high-tech manufacturing sector is undergoing a Twin Transition: the simultaneous shift toward digital transformation and improved sustainability. This dual transition is driven by the need to maintain technological leadership while meeting national climate goals and complying with the Corporate Sustainability Reporting Directive (CSRD). Although digital technologies can support sustainability efforts, they also introduce trade-offs that make the relationship between these goals complex.

This research addresses a key gap in both academic literature and industry practice: the lack of a sector-specific decision-support tool that connects digital maturity with sustainability performance. Using a Design Science Research (DSR) approach, the study followed four phases: problem explication, requirements definition, design and development, and demonstration and evaluation.
1. Through expert interviews and literature reviews, ten key challenges were identified, of which four were prioritized for tool development by applying the Stacey Matrix. These include unclear returns on investment, limited visibility into sustainability impacts, the absence of sector-specific roadmaps, and a lack of methods for weighing trade-offs between digital and sustainability goals.
2. To define the tool’s requirements, a second literature review and five user interviews were conducted, resulting in functional, structural, and contextual specifications using the MoSCoW framework.
3. The resulting tool consists of three integrated components: a company-specific ESG and digital maturity survey, a Twin Transition maturity model across People, Process, and Policy dimensions, and a recommendation dashboard. This dashboard maps digital manufacturing technologies based on their sustainability impact and implementation complexity. The tool adapts an existing maturity model by aligning ESG priorities with digital transformation levels, and uses Environmentally Extended Input-Output Analysis (EEIOA) and ESG materiality mapping for impact assessment.
4. Demonstrations with consultants and a manufacturing firm showed that the tool is effective in bridging departmental silos and supporting strategic discussions. It helps companies translate high-level sustainability and digital goals into actionable steps suited to their specific context. Rather than offering prescriptive solutions, the tool serves as a structured guide for informed decision-making.

The research contributes to Twin Transition theory by providing the first integrated framework that explicitly links digital capabilities to ESG outcomes in the high-tech manufacturing sector. Methodologically, it shows how stakeholder input and quantitative analysis can be combined in a practical, industry-ready tool. While the tool offers a valuable starting point, the study also highlights its limitations, particularly in addressing the political and cultural dynamics that shape real-world change. Future research should explore how this approach can be adapted to other sectors and to small and medium-sized enterprises (SMEs). Longitudinal studies, deeper lifecycle assessments, and cross-national comparisons will also be needed to understand the broader dynamics of the Twin Transition.