Journal of Economic, Finance Research and Review (JEFRR) · Research article · Open access
Determinants of ESG Performance: The Roles of Digital Transformation, Green Innovation, Environmental Leadership, And Sustainable Organizational Culture
Nguyen Vuong Thanh Long
18 May 2026 · Vol. 2, Issue 5, pp. 286-290
DOI: 10.65150/EP-jefrr/V2E5/2026-03
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What is this article about?
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.
Article at a glance
- Published
- 18 May 2026
- Volume / issue / pages
- Vol. 2, Issue 5, pp. 286-290
- ISSN
- 3051-3650 (online) · 3051-3642 (print)
- Licence
- CC BY 4.0 — free to read and reuse with attribution
- Peer review
- Double-blind, at least two independent reviewers
- Publisher
- EP Journals Group
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.
Cite this article
Nguyen Vuong Thanh Long (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{Nguyen2026,
title = {Determinants of ESG Performance: The Roles of Digital Transformation, Green Innovation, Environmental Leadership, And Sustainable Organizational Culture},
author = {Nguyen Vuong Thanh Long},
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}
}Questions about this article
Who wrote this article?
Nguyen Vuong Thanh Long.
Where and when was it published?
In Journal of Economic, Finance Research and Review, Volume 2, Issue 5, pages 286-290, published by EP Journals Group on 18 May 2026.
Is this article free to read?
Yes. It is open access under a Creative Commons Attribution 4.0 (CC BY 4.0) licence, so anyone can read, share and reuse it with attribution.
What is the DOI of this article?
10.65150/EP-jefrr/V2E5/2026-03 (https://doi.org/10.65150/EP-jefrr/V2E5/2026-03).
How do I cite this article?
APA: Nguyen Vuong Thanh Long (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
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