Abstract
This study examines the impact of ESG awareness on sustainable performance (SP) through the mediating role of accounting information systems (AIS) in Vietnamese enterprises. Drawing on survey data from 219 managers and accountants, structural model estimation using Partial Least Squares Structural Equation Modeling (PLS-SEM) provides empirical support for all proposed hypotheses. The findings indicate that strategic ESG awareness serves as a foundational driver of high-quality AIS operation, enabling the effective translation of governance commitments into measurable outcomes across the economic, environmental, and social dimensions. Notably, the mediating effect of AIS underscores the critical role of data infrastructure in converting sustainability-oriented intentions into sustained competitive advantage. Overall, the study offers robust empirical insights into the mechanisms linking ESG orientation, digital systems, and firm performance within the context of emerging markets.
