Abstract
This study examines the development trends of Smart ESG in the context of digital transformation and growing demands for sustainable development. The study clarifies the concepts of ESG and Smart ESG and analyzes the role of core technologies, including artificial intelligence (AI), big data, blockchain, the Internet of Things (IoT), and cloud computing, in enhancing the effectiveness of ESG governance. It also assesses Smart ESG trends globally and in Vietnam, with particular emphasis on the finance and banking sector and manufacturing enterprises. Based on this analysis, the study proposes solutions to promote Smart ESG adoption in Vietnam.