How Digital Transformation Enables Corporate ESG Performance in the Context of Big Data: A Research Review and Outlook

With the rise of the big data era, digital transformation has significantly enhanced the operational efficiency and perceived capabilities of enterprises. The value created by digitalisation not only manifests in economic benefits but also extends into social and environmental dimensions, thereby laying the foundation for enterprises to meet their ESG responsibilities. Based on the literature research method, this paper aims to elucidate the mechanism of digital transformation’s impact on corporate ESG performance by interpreting the core of the existing literature, and to explore whether and how digital transformation promotes corporate ESG performance. This study suggests that digital transformation significantly enhances firms’ ESG performance by reducing costs, improving internal information transparency, and enhancing technological innovation. Additionally, factors such as industry attributes, property rights attributes, media attention, and management characteristics moderate the direction and extent of the impact. From the perspective of Digital transformation, this paper provides systematic ideas and methods to enhance corporate ESG performance, offering insights for achieving low-carbon targets and economic objectives.