在双碳目标的背景下，制造企业的数字化转型对于促进绿色化转型，进而实现经济效益和环境效益的平衡具有十分重要的意义。以2011—2021年沪深A股上市制造企业作为研究对象，实证检验制造企业数字化转型对环境、社会和治理（environmental，social and governance，ESG）责任表现的影响。研究发现，数字化转型正向促进制造企业ESG责任表现，且经过稳健性和内生性检验后结论依然成立。机制检验表明，数字化转型可以通过缓解制造企业的融资约束，进而促进其ESG责任表现的提升。调节效应表明，数字普惠金融能够加大数字化转型对制造企业ESG责任表现提升的影响力度。异质性分析表明，在创新资源投入高以及处于低碳试点城市的制造企业，数字化转型对企业ESG责任表现的促进作用更加显著。研究结论从政府和企业两个层面对提升ESG责任表现提供了对策建议。

In the context of the dual-carbon goal，the digital transformation of manufacturing enterprises is of great significance in promoting green transformation and achieving a balance between economic and environmental benefits.A-share listed companies in the manufacturing industry from 2011 to 2021 were taken as the research sample and empirically examined the impact of digital transformation on ESG responsibility performance of manufacturing enterprises.The results show that digital transformation positively promotes ESG responsibility performance of manufacturing enterprises and the conclusions are still valid after robustness test and endogeneity test.The mechanism test shows that digital transformation can promote the ESG responsibility performance of manufacturing enterprises by alleviating their financing constraints.The moderating effect shows that digital inclusive finance can increase the influence of digital transformation on the improvement of ESG responsibility performance of manufacturing enterprises.The heterogeneity analysis show that digital transformation has a more significant effect on ESG performance in manufacturing enterprises with high investments in innovation resources and in low-carbon pilot cities.The study conclusions provide countermeasures and suggestions for enhancing ESG responsibility performance from the government and enterprise levels.