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In such a complex and unstable economic environment, digital transformation, ESG performance and management cognitive flexibility are the three key dimensions for manufacturing enterprises in Shanxi Province to achieve sustainable development.Digital transformation provides technology-driven innovation impetus for enterprises, and ESG performance offers long-term measurement standards for enterprises.The management cognitive flexibility provides the capability guarantee for enterprises to achieve strategic adjustments.For manufacturing enterprises, effectively integrating ESG concepts in the wave of digital transformation and examining the role of management cognitive flexibility in this process to achieve a win-win situation of economic and social benefits is the future development direction.This study aims to explore the relationship among digital transformation, ESG performance and management cognitive flexibility of manufacturing enterprises in Shanxi Province, China, which will serve as the basis for formulating a framework for sustainable advantages in the manufacturing industry.This study employs an empirical research method to systematically analyze the relationships between variables and test hypotheses.The target respondents are employees from manufacturing industries in Shanxi Province.Data was collected through questionnaires and analyzed using SPSS.Research results revealed that there is a significant positive correlation between digital transformation, ESG performance and management cognitive flexibility.Digital transformation moderately integrates technology, customer engagement and value creation.In terms of environmental protection, social responsibility and internal governance, ESG performance is average.The management has demonstrated moderate cognitive flexibility, which is reflected in their strategies, operations and learning methods.On this basis, this study constructs a framework for the sustainable advantages of the manufacturing industry, providing theoretical support and practical guidance for the sustainable development of manufacturing enterprises and promoting the green transformation of the economy.
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Tingting Ma (2025) studied this question.
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