Journal of Economic, Finance Research and Review (JEFRR)

Determinants of ESG Performance: The Roles of Digital Transformation, Green Innovation, Environmental Leadership, And Sustainable Organizational Culture

Long, Nguyen, Vuong Thanh

18 May 2026 · Vol. 2, Issue 5, pp. 286-290

DOI: 10.65150/EP-jefrr/V2E5/2026-03

Abstract

Environmental, social, and governance (ESG) performance has emerged as a central strategic concern for firms seeking long-term sustainability and competitive advantage in increasingly dynamic and stakeholder-oriented business environments. Despite the growing attention devoted to ESG-related practices, the mechanisms and organizational factors influencing ESG performance remain insufficiently explored, particularly in emerging economies. Drawing on the resource-based view, dynamic capability theory, stakeholder theory, and organizational culture theory, this study develops and empirically examines an integrated framework explaining the determinants of ESG performance. Specifically, the study investigates the effects of digital transformation, green innovation, environmental leadership, and sustainable organizational culture on ESG performance. The study contributes to the sustainability and ESG literature in several important ways. First, it integrates technological, innovation, leadership, and cultural perspectives into a unified framework explaining ESG performance. Second, it highlights the strategic importance of organizational capabilities and sustainability-oriented leadership in improving ESG outcomes. The findings provide important implications for managers, policymakers, and researchers seeking to enhance corporate sustainability and responsible business practices.

Keywords: ESG performance, Digital transformation, Green innovation, Environmental leadership, Sustainable organizational culture, Sustainability, Vietnam.

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Long, Nguyen, & Vuong Thanh (2026). Determinants of ESG Performance: The Roles of Digital Transformation, Green Innovation, Environmental Leadership, And Sustainable Organizational Culture. Journal of Economic, Finance Research and Review, 2(5), 286-290. https://doi.org/10.65150/EP-jefrr/V2E5/2026-03

@article{Long2026,
  title   = {Determinants of ESG Performance: The Roles of Digital Transformation, Green Innovation, Environmental Leadership, And Sustainable Organizational Culture},
  author  = {Long and Nguyen and Vuong Thanh},
  journal = {Journal of Economic, Finance Research and Review},
  year    = {2026},
  volume  = {2},
  number  = {5},
  pages   = {286-290},
  doi     = {10.65150/EP-jefrr/V2E5/2026-03},
  url     = {https://doi.org/10.65150/EP-jefrr/V2E5/2026-03}
}

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