The database is an integral part of the article "DIGITAL STRATEGY AND ITS MEDIATING ROLE BETWEEN DIGITALIZATION, INNOVATION, AND FINANCIAL PERFORMANCE," submitted to the REGEPE journal in June 2025. The database includes the following variables:basic digitalization (DIG_A)advanced digitalization (DIG_B)digital strategy (EST)innovation (INOV)financial performance (RF)The research sample consists of 703 MSMEs operating in the 27 states of the Federative Republic of Brazil. The largest portion of the companies surveyed is located in the states of São Paulo, Belo Horizonte, Rio Grande do Sul, and Santa Catarina, which together account for 83% of the companies participating in the survey. The sampling was non-probabilistic due to the impossibility of applying the randomization process due to the lack of a registry of Brazilian MSMEs. However, this type of sampling has the advantages of greater control over sample composition, efficiency due to direct selection, and greater flexibility in adapting the sample to the specific needs of the research (Etikan, Musa & Alkassim, 2016). A quantitative survey-type questionnaire was administered to managers or owners of the MSMEs to obtain data on their technological capacity, innovation capacity, performance, and use of advanced technologies. The questionnaire consists of structured questions based on a five-point Likert scale. Data collection was carried out online using a link provided by FAEDPYME from February to May 2022. The items that make up the questionnaire were proposed by FAEDPYME and endorsed by research groups in Brazil, with minor adjustments made, mainly in relation to the equivalence of the National Registry of Economic Activities (CNAE 2.0) in Brazil and Europe.

The database is an integral part of the article "DIGITAL STRATEGY AND ITS MEDIATING ROLE BETWEEN DIGITALIZATION, INNOVATION, AND FINANCIAL PERFORMANCE," submitted to the REGEPE journal in June 2025. The database includes the following variables:basic digitalization (DIG_A)advanced digitalization (DIG_B)digital strategy (EST)innovation (INOV)financial performance (RF)The research sample consists of 703 MSMEs operating in the 27 states of the Federative Republic of Brazil. The largest portion of the companies surveyed is located in the states of São Paulo, Belo Horizonte, Rio Grande do Sul, and Santa Catarina, which together account for 83% of the companies participating in the survey. The sampling was non-probabilistic due to the impossibility of applying the randomization process due to the lack of a registry of Brazilian MSMEs. However, this type of sampling has the advantages of greater control over sample composition, efficiency due to direct selection, and greater flexibility in adapting the sample to the specific needs of the research (Etikan, Musa & Alkassim, 2016). A quantitative survey-type questionnaire was administered to managers or owners of the MSMEs to obtain data on their technological capacity, innovation capacity, performance, and use of advanced technologies. The questionnaire consists of structured questions based on a five-point Likert scale. Data collection was carried out online using a link provided by FAEDPYME from February to May 2022. The items that make up the questionnaire were proposed by FAEDPYME and endorsed by research groups in Brazil, with minor adjustments made, mainly in relation to the equivalence of the National Registry of Economic Activities (CNAE 2.0) in Brazil and Europe.

The database is an integral part of the article "DIGITAL STRATEGY AND ITS MEDIATING ROLE BETWEEN DIGITALIZATION, INNOVATION, AND FINANCIAL PERFORMANCE," submitted to the REGEPE journal in June 2025. The database includes the following variables:basic digitalization (DIG_A)advanced digitalization (DIG_B)digital strategy (EST)innovation (INOV)financial performance (RF)The research sample consists of 703 MSMEs operating in the 27 states of the Federative Republic of Brazil. The largest portion of the companies surveyed is located in the states of São Paulo, Belo Horizonte, Rio Grande do Sul, and Santa Catarina, which together account for 83% of the companies participating in the survey. The sampling was non-probabilistic due to the impossibility of applying the randomization process due to the lack of a registry of Brazilian MSMEs. However, this type of sampling has the advantages of greater control over sample composition, efficiency due to direct selection, and greater flexibility in adapting the sample to the specific needs of the research (Etikan, Musa & Alkassim, 2016). A quantitative survey-type questionnaire was administered to managers or owners of the MSMEs to obtain data on their technological capacity, innovation capacity, performance, and use of advanced technologies. The questionnaire consists of structured questions based on a five-point Likert scale. Data collection was carried out online using a link provided by FAEDPYME from February to May 2022. The items that make up the questionnaire were proposed by FAEDPYME and endorsed by research groups in Brazil, with minor adjustments made, mainly in relation to the equivalence of the National Registry of Economic Activities (CNAE 2.0) in Brazil and Europe.

The database is an integral part of the article "DIGITAL STRATEGY AND ITS MEDIATING ROLE BETWEEN DIGITALIZATION, INNOVATION, AND FINANCIAL PERFORMANCE," submitted to the REGEPE journal in June 2025. The database includes the following variables:basic digitalization (DIG_A)advanced digitalization (DIG_B)digital strategy (EST)innovation (INOV)financial performance (RF)The research sample consists of 703 MSMEs operating in the 27 states of the Federative Republic of Brazil. The largest portion of the companies surveyed is located in the states of São Paulo, Belo Horizonte, Rio Grande do Sul, and Santa Catarina, which together account for 83% of the companies participating in the survey. The sampling was non-probabilistic due to the impossibility of applying the randomization process due to the lack of a registry of Brazilian MSMEs. However, this type of sampling has the advantages of greater control over sample composition, efficiency due to direct selection, and greater flexibility in adapting the sample to the specific needs of the research (Etikan, Musa & Alkassim, 2016). A quantitative survey-type questionnaire was administered to managers or owners of the MSMEs to obtain data on their technological capacity, innovation capacity, performance, and use of advanced technologies. The questionnaire consists of structured questions based on a five-point Likert scale. Data collection was carried out online using a link provided by FAEDPYME from February to May 2022. The items that make up the questionnaire were proposed by FAEDPYME and endorsed by research groups in Brazil, with minor adjustments made, mainly in relation to the equivalence of the National Registry of Economic Activities (CNAE 2.0) in Brazil and Europe.