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Die Twin Transformation, oder auch Twin Transition, bezeichnet dementsprechend die Kopplung digitaler und nachhaltiger Ver\u00e4nderungsprozesse, die in bestehenden Reifegradmodellen jedoch bislang \u00fcberwiegend unabh\u00e4ngig voneinander adressiert wurden. Zur Schlie\u00dfung dieser L\u00fccke wird eine Twin-Transformation-Matrix konzipiert, die Unternehmen entlang zweier Achsen der digitalen und nachhaltigkeitsbezogenen Reife verortet und mittels Quadrantenlogik Reifekombinationen abbildet. Auf Grundlage einschl\u00e4giger Literatur und Praxismodelle werden Dimensionen und Subdimensionen des integrierten Bewertungsansatzes beschrieben und anhand von Kurzankern sowie exemplarischen ESG-bezogenen Kennzahlen skizziert. Die Matrix kann prim\u00e4r Beratungsunternehmen, Forschungsinstituten und unternehmensinternen Nachhaltigkeitsfunktionen eine initiale, vergleichbare Reifegradmessung erm\u00f6glichen, die Identifikation potenzieller Synergien und Zielkonflikte unterst\u00fctzen sowie f\u00fcr Benchmarking, strategische Planung und Governance herangezogen werden. 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