Skip to content
Open access

Exploring the Mechanism of Enhancing Green M&A ESG Performance under Digital Transformation

2026 · Accounting, Auditing and Finance · Vol 7 · 0 citations · 13 references

Abstract

: Against the backdrop of accelerating digital transformation and growing global emphasis on sustainable development, green mergers and acquisitions (M&A) have emerged as a strategic pathway for enterprises to achieve dual goals of value creation and environmental responsibility. This paper systematically analyzes the challenges confronting green M&A in the digital era from three dimensions: information asymmetry in target screening, integration complexity in post-merger ESG alignment, and the cost-benefit imbalance in strategic planning. Drawing on ESG frameworks and digital governance theory, the paper examines how ESG concepts can be embedded across the full M&A lifecycle — encompassing due diligence, risk management, and performance evaluation — and proposes targeted suggestions for enhancing green M&A ESG outcomes through standardized disclosure frameworks, lifecycle ESG integration, digital risk monitoring, and governance institutionalization. The aim is to provide theoretical and practical reference for enterprises and policymakers seeking to advance sustainable M&A practices in a digitally empowered governance environment.

Read PDF

Similar papers

Open access Aug 2026

Mechanism and Path of Digital Transformation in Traditional Manufacturing from an ESG Perspective: A Case Study of DP Holdings

Against the backdrop of the Dual Carbon goals and high-quality development, digital transformation has become a critical pathway for traditional manufacturing enterprises to resolve the conflict between economic and environmental benefits and to achieve green transition. Taking Dongpeng Holdings (DP) as a case study, t...

Jing Huang, An-Shin Shia · 0 citations
Review Open access Aug 2026

IT Governance and Corporate Sustainability: Decision Frameworks for Digital Transformation Aligned with GRI Standards

A Systematic Literature Review that analyzed 61 primary studies selected from 126 initial records reveals a clear association between cost reduction and increased productivity within the economic dimension; waste reduction reflects progress in the environmental dimension; and the improvement of quality and value delive...

Suyana Arcos Villagomez, Gabriela Fernandez Orozco · 0 citations
Conference Open access 2026

From Innovation to Implementation: A Governance Framework for Africa's Digital Transformation

It is argued that Africa’s effective participation in the 4IR depends not only on adopting technology but also on strong governance, sound regulatory frameworks, strategic policy implementation, cross-sector collaboration, targeted investment, and skills development.

Stella Gichuhi-Karau · 0 citations
Open access Jul 2026

ESG's Impact on Corporate Path Transformation and Path Exploration

In the context of the ongoing global campaign for carbon neutrality, ESG has emerged as a pivotal framework for driving corporate transformation and addressing the demands of multiple stakeholders. The present study focuses on the influence of Environmental, Social and Governance (ESG) factors on corporate strategic, d...

Qiu-ling Zheng · 0 citations

We use cookies to run the site and, with your consent, for analytics and to show ads. See our Cookie Policy.