Firstly, I would like to congratulate you on the effort to test the importance of firm reputation as a mediating factor between Corporate Digital Responsibility and financial performance. From reading the title and the abstract of this article it seems very interesting, and to some degree it creates in the mind of the reader a quite high expectation about reading a well comprehensive research paper revealing the mediating role of corporate reputation in the relationship between corporate digital responsibility and firm performance in developing markets.
In the introduction there is an attempt to suggest that there is limited or non-existent empirical literature examining the impact of CDR on the financial performance of firms. However, from a quick review of the current literature there are papers that have already discussed such relationship. Therefore, a more accurate introduction of the current status of the literature is necessary to better support the potential gap suggested in this paper. In addition that despite that this study was conducted in a developing country there is not discussion about the potential differences between the potential originality of this study versus other study in developing countries and potential contextual factors that could help to support the discussion and theoretical and managerial contribution sections.
The methodology & Data section is quite clear but there are some potential issues related to sample identification the measurement tools (scales) and procedures used:
• It is unclear how the respondents were selected for this study. In the paper currently only says: “An email containing the survey link was randomly sent to sampled firms”. Thus, it is stated that in the digital transformation strategy 2025 there are 570 business offering a wide range of digital services but then it has suggested that only those firms that has adopted digital tools were chosen. As it is right now, the process of sample selection is very unclear and needs much more work. The process of sample selection must be well explained as it is a vital part of the validation of the results and finally of the reliability and the extent of generalization of the recommendations of this study.
• In relation to the scales used, it is necessary to state if the original scales have been used or only targeted items, Thus, you have used only targeted items from original scales then you need to deal with item and scale validation issues.

The results of the study are well presented and in line with the presented structure (Figure 1). Discussions and Conclusions are well structured perhaps providing more comparison with previous studies and in the context of fast growing economy in a developing country will strengthen up the importance of this study.
I hope these comments can help to further improve your paper and best of luck.
Best Regards

Dear Author(s)
I have noticed a great improvement since the previous version, and I can see that you have addressed well most of the recommendation. Thank you for addressing the required points.

Thank you very much