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Enterprise environmental, social, and governance (ESG) performance and digital transformation are of great value for enhancing firm performance. Based on data from A-share listed companies in China from 2016 to 2022, a regression model was constructed to verify the influence of ESG performance on company performance under digital transformation. Research suggests that ESG performance enhances firm performance and that enterprise innovation has an intermediary effect, which is adjusted by digital transformation. Digital transformation provides “big data technology” and other means to effectively and intelligently promote enterprise innovation and enhance the role of ESG performance in promoting enterprise performance. Heterogeneity indicates that, compared to state-owned, high-tech, and heavily polluting firms, the ESG performance of non-state-owned, high-tech, and non-heavily polluting enterprises has a stronger effect on firm performance. These conclusions are of significant importance to the ESG performance, digital transformation, and sustainable and high-quality development of enterprises.
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Stored only when both papers are in the corpus — 28 citations exist upstream.
Papers that cite the same references — the relational fallback while embeddings are still backfilling.
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