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Selvia
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Journal : Global Financial Accounting Journal

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The Impact of Digital Transformation on ESG Performance: The Moderating Role of Green Innovation Serly; Selvia; Wati, Erna
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11085

Abstract

This study examines the impact of digital transformation on ESG performance, with green innovation as a moderating variable, focusing on manufacturing companies in Indonesia. Digital transformation is considered a strategic initiative that not only enhances operational efficiency but also supports environmental sustainability and social responsibility. Using a quantitative approach, the study analyzes secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The results indicate that digital transformation has a positive and significant impact on ESG performance, and green innovation has been shown to strengthen this effect. These findings suggest that adopting digital technologies can enhance a company’s competitiveness by improving its sustainability performance. The study highlights the importance of integrating digital strategies with environmental goals to strengthen long-term business value. Companies are encouraged to adopt digital tools not only for efficiency but also as part of their commitment to sustainable development. The findings also open avenues for further research opportunities, particularly in exploring other mediating or moderating variables, combining several industries or employing mixed methods—such as interviews or case studies which could provide deeper insights into how digital transformation and green innovation are practiced in the field.
Co-Authors Abda Abda Alia Damayanti Andi Indriani Ibrahim Apip Amrullah Aziza, Aspiya Brigitta Chici Apriani Diana Didiek Hari Nugroho Dinda Lestari Dra. Nurainun M.M.,Ak Bangun erna wati Erwana Dewi Fenny, Tara Aurellia Forienka Carrin Natasha, Kezia Hasanah, Nor Izzatil Henryanto Wijaya Hia, Pintau Jul Pilih Niet Hikmawati Hikmawati Jamin, Fikri Ben Jelu, Maria Dewi Joni Rokhmat Juliana, Darma Karwati Khairina Natsir, Khairina Kurniawan, Umarudin Lestari, Dinda Lisda Handayani, Lisda Lukman, Hendro M. Fajriannor Maryati, Iim Meka, Wahyu Neni Afrianti Nor Azizah, Nor Nurmala Nurreza Puspita, Tantri Rahmadani Rahmadani, Nofia Rahmatin, Johana Aulina Retnawaty, 2Sri Fitria Rini Anjelika Rizal Kurniawan Rizqi Fitri Naryanto Rusdi Hidayat Nugroho SERLY Sismeri Dona, Sismeri Sri Mulyani Sukantin Sutarni Syahbuddin Yulia Fitri