企业数字化转型是促进我国数字经济和企业高质量发展的必由之路。践行ESG理念亦是“绿水青山”政策下促进我国重污染企业绿色低碳发展的重要举措。基于此现实背景下采用沪深A股2009-2021年数据，利用Python爬虫技术构建不同的企业数字化转型指标，实证研究了重污染企业数字化转型对其ESG表现的积极作用。研究发现：重污染企业数字化转型将会提升企业ESG表现，重污染企业数字化转型通过促进其绿色技术创新和提高信息披露水平，促使企业保护生态环境、履行社会责任、提高治理能力，最终提升ESG表现。进一步研究发现在融资约束更高、中西部和北方等自然资源丰富地区、民营企业中企业数字化转型对ESG的影响会更为显著；在采用工具变量、固定效应、更换自变量和更换行业划分后结论仍然成立。研究结论从微观层面进一步验证了国家制定“双碳”目标和数字经济政策的必要性和有效性，也为我国企业在数字经济发展浪潮下实现可持续发展和绿色低碳转型提供一定的理论参考。

Digital transformation of enterprises is the only way to promote China's digital economy and high-quality development of enterprises. Implementing the ESG concept is also an important measure to promote the green and low-carbon development of heavily polluting enterprises in China under the "Green Water and Green Mountains" policy. Based on this realistic background, this paper uses the data of Shanghai and Shenzhen A-shares from 2009 to 2021, uses Python crawler technology to construct different indicators of Digital transformation of enterprises, and empirically studies the positive effect of Digital transformation of heavily polluting enterprises on their ESG performance. The research found that the digital transformation of heavily polluting enterprises will improve their ESG performance. By promoting their green technology innovation and improving the level of information disclosure, the digital transformation of heavily polluting enterprises will promote enterprises to protect the ecological environment, fulfill their social responsibilities, and improve their governance capabilities, and ultimately improve their ESG performance. Further research found that in areas with higher financing constraints, rich natural resources such as the central and western regions and the north, and private enterprises, the digital transformation of enterprises will have a more significant impact on ESG; The conclusion is still valid after the adoption of instrumental variable, fixed effect, replacement independent variable and replacement industry division. The research conclusion further validates the necessity and effectiveness of formulating the "dual carbon" goals and digital economy policies at the micro level, and provides a certain theoretical reference for Chinese enterprises to achieve sustainable development and green and low-carbon transformation in the wave of digital economy development.

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广州市哲学社会科学发展“十四五”规划2022年度羊城青年学人课题“广州推动全面数字化转型研究——以企业数字化转型为例”（2022GZQN21）；教育部产学研协同育人项目“基于‘互联网+’和‘云共享’的高级财务管理人才培养课程体系改革”（202101143023）