## 3 Results
### Synthesis and Resynthesis: The Statements and Their Dimensions, Constructs and Factors
#### Environmental Approach  
* Company Engagement  
Environmental challenges and the concern for sustainability are key issues that companies consider when developing their strategy [21]. A reliable definition for sustainable manufacturing practice develops sustainability awareness among companies and their supply chains, and between companies and their customers [18]. Environmental sustainabilityprinciples should be incorporated into companies' business models to help them understand whether environmental sustainability initiatives could lead to better performance, regardless of social responsibility aspects [19]. An integrated smart and sustainable business model can be based on company-specific strategies [18] with regard to the relationship between environmental sustainability and digital transformation [19]. Digital technologies offer organizations opportunities to develop new business models focused on the environment, incorporating environmentally sustainable practices justified by digital transformation [19], for example, the company may rely on the IoT for carrying out sustainable business practices in relation to reducing carbon emissions and minimizing solid waste discarded into the environment [19]. Digital transformation is a hot topic for discussion among top-level management, with respect to how environmental sustainability practices can become a part of the strategic decision-making process [19]. Consumers demand \"environmentally friendly\" products, and companies perceive new business possibilities through Industry 4.0 technologies [21]. * Performance Measurement Methodology  
Digital technologies are used to develop new performance measurement methods for \"sustainable and smart manufacturing\" [18]. The sustainability performance of IoT manufacturing should follow a guideline and a standard for environmental sustainability assessment metrics, which should be agreed among employees [18]. The existing tools and methods establish a reliable approach for \"environmental sustainability and smart manufacturing\" [18]. Data-driven smart algorithms focus on sustainable manufacturing, sustainable supply chains and sustainable product end-of-life and life cycle assessments [18]. Different types of sensors result in the development of specific performance criteria to mitigate negative effects on the environment without detriment to competitiveness [21]. * Performance Indicators Implementation  
Clean manufacturing processes, driven by digital technology, can reduce costs without harming the environment and without negative impacts on the ecosystem [19]. Smart business processes, which rely on cleaner and more sustainable mechanisms seen from the economic, environmental and social points of view, may offer several favorable circumstances simultaneously, such as can reducing operating costs, improving profitability and shop-floor employee safety and reducing the environmental impact of the business [19]. In addition, seen from the economic and environmental point of view, they may offer increased production rates, effective utilization of resources, reduction of carbon dioxide (CO\({}_{2}\)) emissions and waste reduction [20]. The IoT represents an opportunity to drive sustainable manufacturing, enabling the use of environmentally friendly, abundant and locally available resources [18]. The IoT enables all types of data collection and analysis from industrial processes, easily helping to avoid unnecessary manufacturing steps [21]. IoT technologies allow the company to improve the impact of the process on the environment, eliminating waste throughout the value chain, enhancing sustainable consumption, eliminating harmful waste discarded into the environment [19], reducing scrap on the shop floor [20] and contributing to reducing the entry of virgin resources, the generation of waste [18; 21] and CO\({}_{2}\) emissions [20]. The interconnection of processes allowed by IoT technologies causes an increase in the development of performance indicators [21].