【摘要】 数字化转型是制造业企业生产效率的稳定剂，亦是可持续发展的催化剂。制造业企业数字化转型能否实现经济绩效与ESG绩效的“双赢”，是企业高质量发展的重要问题。基于2010—2020制造业上市公司的实证研究表明，数字化转型促进了企业高质量发展，即同时提高了企业的全要素生产率和ESG绩效。机制验证表明，创新渠道和效率渠道是数字化赋能制造业企业高质量发展的关键路径；数字化转型促使资源向高生产率企业倾斜并能够有效促进ESG绩效的提升。进一步研究表明，良好的营商环境以及市场化进程加快均能强化数字化赋能企业高质量发展的积极效应。此外，数字化转型对企业高质量发展的影响还存在显著的结构性变化。因此，制造业企业应充分利用数字技术不断推进经济绩效与ESG绩效的复合增长，并不断完善人才培养机制，同时政府应夯实制度基础，创造良好的营商环境，健全市场机制，从而持续释放数字化转型战略赋能企业高质量发展的作用。更多还原

【Abstract】 Digital transformation is a stabilizer of the productivity and a catalyst for the sustainable development in manufacturing enterprises. Whether digital transformation can realize the“win-win”result between economic performance and ESG performance is an important issue in the high-quality development of manufacturing enterprises. Based on the data of the listed manufacturing enterprises from 2010 to 2020, this paper conducts an empirical study. The findings show that digital transformation can promote the high-quality development of manufacturing enterprises, that is, improving their total factor productivity and ESG performance at the same time. The mechanism validation shows that the innovation channel and the efficiency channel are the key paths for the digitalization to enable the high-quality development of manufacturing enterprises, and that digital transformation can promote the tilting of resources to high-productivity enterprises and effectively promote the improvement of ESG performance. Further research reveals that a favorable business environment and accelerated marketization can strengthen the positive effects of digitalization on the high-quality development of enterprises.In addition, there are significant structural changes in the impact of digital transformation on the high-quality development of enterprises. Therefore, the manufacturing enterprises should fully utilize digital technology to continuously promote the compound growth of economic performance and ESG performance, and continuously improve the talent training mechanisms. At the same time, the government should consolidate the institutional foundation, create a good business environment, improve the market mechanisms, so as to continuously release the role of digital transformation strategy in empowering the high-quality development of enterprises..更多还原