An Analysis of the Impact of Digital Transformation on Corporate ESG Performance

This paper employs textual analysis and empirical data from the Wind Financial Terminal (CSMAR database) to investigate how digital transformation influences corporate ESG performance through the mediating roles of green innovation capability and total factor productivity. The findings reveal that digital transformation optimizes resource allocation and promotes green technological innovation, thereby enhancing environmental performance. At the same time, it improves production efficiency and resource utilization, strengthens corporate social responsibility fulfillment and governance capabilities, and significantly enhances overall ESG performance. This study provides a theoretical basis for corporate practices.