The digital economy has significant positive externalities in promoting the sustainable development of enterprises, providing an important opportunity for enterprises to improve their ESG performance. Through analysis, it is found that the digital economy has a huge impact on enterprise performance, mainly through three mechanisms: promoting environmental performance, strengthening social responsibility, and optimizing the governance structure. The research results of this paper help to expand the understanding of the dividend effect of the digital economy and deepen the theoretical understanding of the sustainable development of enterprises in the context of the digital economy.
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