Digital transformation and consumer-oriented ESG performance: evidence from China’s A-share listed cultural firms

Using data from China’s A-share listed cultural firms (2011–2023), this paper examines the impact of digital transformation on firms’ consumer-oriented ESG performance. We find that digital transformation significantly improves firms’ consumer-oriented ESG performance, and the positive effect acts through improving innovation capability and human capital structure upgrading. Our findings highlight the role of firm digitalization in strengthening consumer-oriented corporate practices, particularly in sectors where consumer experience and product quality are central.