## 5 Discussion  
Concerning results, it can be understood that, in general, one expected outcome of adherence to the DT trend is an understanding of the state of the organization in real time. This is evident in the adoption of sensorization systems, which will provide significant amounts of data to aid in decision-making processes. This data-driven philosophy inherent to I4.0 is stated in the literature, and, in the present study, it is evident that firms also know this advantage and search for this in their companies. This study aggregated information (case studies) from companies of different sizes; however, the DT expected outcomes are relatively similar, despite the DT stages being different, which reveals that the desired I4.0 revenues are independent of organization size. This fact corroborates two insights from the literature, where it can be stated that small organizations should adopt digitalization principles under penalty of not surviving, and that digitalization may generate additional revenues, balancing the initial implementation costs. Concerning the analysis of the main pillars of I4.0 [30, 31, 32], two were highlighted in the companies studied, horizontal and vertical integration and IIoT, the first being evident in the willingness to integrate the data of various systems vertically and the second in the connection of different machines within the company. It is important to note that all the companies studied present some willingness to undertake DT, which shows the importance of digital culture and top management in DT [26]. The same work [26] emphasizes the importance of workforce engagement, which despite not being stated directly as a best practice, is stated in an indirect manner, since workforce training fosters workforce engagement [63]. In this sense, the willingness of managers to empower the workforce and implement training programs shows the role that leadership and workforce engagement have in the success of DT. Analyzing the case studies by sector, it can be perceived that the agri-food industry is the smartest. In this regard, it is important to look at the variable of company size, where companies from the agri-food sector are LEs. This aspect seems to indicate that the company dimension can condition the DT stage; however, Companies 4 and 7, which are SMEs, present advanced solutions, challenging the conclusion that larger companies are closer to being fully digital. Nonetheless, it is essential to look at solutions that can help to mitigate any budget gaps, where funding guides can make a significant contribution, as the literature suggests [27]. Thus, two major types of incentives can be found: fiscal and financial. Regarding the last group, national (Portuguese) and European incentives are visible. Nationally, the program Portugal 2030 calls for investment in technology acquisition, highly qualified professionals, or R&D programs. The Recovery and Resilience Plan, also a national program, has lines for technology acquisition and for training. Regarding European programs, Horizon Europe has support for the acquisition of DT technology. As the main result of the difference in DT stage, it can be pointed out that suitable best practices vary according to the stage. This point was relatively important to the creation of the framework, since it allows clarification of the best practices per DT stage, facilitating the final use of the artifact by companies, avoiding the sense of confusion that might be caused if the framework only presented a \"sea\" of best practices. Here, each entity can see where it stands, and which practices best suit its needs. Concerning the results, the best-practice framework aims to provide rules and guides to facilitate entering the world of I4.0. Upon analyzing the best practices, it can be understood that they differ with DT stage, and thus the results of this work were divided into three main categories.