Research on the Impact of Corporate Green Transformation on Organizational Performance under ESG Strategy Orientation

Against the backdrop of the intensifying global climate crisis and the deepening consensus on sustainable development, ESG (Environmental, Social and Governance) strategy has gradually evolved from a corporate compliance tool to a strategic framework for reshaping core competitiveness. With the tightening of policies and regulations in various countries and the strengthening of green preference in the capital market, the environmental and social pressures faced by enterprises have been transformed from external constraints to internal transformation dynamics. Green transformation is not only a necessary path for companies to cope with regulatory and market risks, but also a key lever to capture long-term value. However, this process is not linear, and its complexity is reflected in the game between short-term cost investment and long-term benefits, and the conflict between technological innovation and organizational inertia. the embedding of ESG strategy provides systematic guidance for green transformation, and through the integration of environmental goals and social responsibility, it promotes the transformation of enterprises from resource-consuming to innovation-driven mode. In this process, the dimension of organizational performance measurement has expanded from single financial indicators to non-financial areas such as innovation ability and brand value, forming a multi-dimensional interactive performance enhancement mechanism. At present, how to realize performance breakthrough through green transformation has become a core proposition in the practice of sustainable development of enterprises.