【摘要】 本文利用2012～2022年中国A股新能源上市企业的数据，探究数字化转型对ESG表现的影响。结果发现，数字化转型能够促进新能源企业ESG表现的提升。且数字化转型能够发挥能源利用增效、内部控制提质与绿色技术创新的作用提高新能源企业的ESG表现。异质性检验显示，在国有企业和公众环境关注度更高地区的新能源企业中，数字化转型的作用更显著。此外，数字化转型对环境责任表现的影响最大，对社会责任和公司治理表现的影响则相对较小。因此，政府可制定相关政策推动ESG和数字化协调发展。新能源企业应该坚定数字化转型战略，明确数字化战略实施方向，借此提高ESG表现。更多还原

【Abstract】 This paper uses the data of China’s A-share new energy listed companies from 2012 to 2022,exploring the influe-nce of digital transformation on ESG performance.The findings indicate that digital transformation can enhance the ESG performance of new energy enterprises.And digital transformation can improve the ESG performance of new energy enterprises by improving energy utilization, internal control quality and green technology innovation level.The heterogeneity test shows that the role of digital transformation is more significant in state-owned enterprises and new energy enterprises in areas with higher public environmental attention.In addition, digital transformation has the greatest impact on the performance of environmental responsibility, and has a relatively small impact on the performance of social responsibility and corporate governance.Therefore, the government can formulate relevant policies to promote the coordinated development of ESG and digitization.new energy enterprises should strengthen the digital transformation strategy and clarify the direction of digital strategy implementation, so as to improve ESG performance.更多还原