This study seeks to investigate the combined effects of Environmental, Social, and Governance (ESG) performance and smart manufacturing on corporate value, with a specific focus on the moderating roles of digital maturity and the adoption of Artificial Intelligence (AI) and Big Data. The study aims to understand how these factors interact within China’s manufacturing industry, a vital sector undergoing rapid technological advancements and regulatory changes. A quantitative research approach was adopted, employing a survey-based methodology to collect cross- sectional data from manufacturing firms in China. The survey targeted 800 corporate executives, Chief Information Officers (CIOs), and ESG officers, utilizing structured questionnaires with a 5-point Likert scale. In total, 630 valid responses were received. Data analysis was performed using SPSS, incorporating descriptive statistics, correlation analysis, and regression analysis to explore the relationships between ESG performance, smart manufacturing, digital maturity, AI/Big Data adoption, and corporate value. The results indicate a positive influence of both ESG performance and smart manufacturing on corporate value. Furthermore, digital maturity and AI/Big Data adoption were found to significantly moderate these relationships. Specifically, the interaction between ESG performance, smart manufacturing, and digital technologies contributed to enhanced corporate value, underscoring the importance of integrating technology into sustainability initiatives. This study contributes to the existing literature by exploring the combined impact of ESG and smart manufacturing on corporate value, with a unique emphasis on the moderating roles of digital maturity and AI/Big Data adoption. It offers new insights for researchers, policymakers, and practitioners seeking to enhance corporate sustainability and technological competitiveness within the manufacturing sector.