Ahmad, H., Au Yong Hui Nee and Senadjki, A. 2026. ESG Factors as Drivers of Digital Transformation and Firm Performance: . Gading Journal for the Social Sciences (e-ISSN 2600-7568). 29, 1 (Feb. 2026), 164-187. DOI:https://doi.org/10.24191/gading.v29i1.739.