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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.

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