Can enterprise digital transformation improve ESG performance?

被引：1
|
作者：
Liu, Ziming [1 ]
Chen, Zhao [2 ]
Hu, Ling [2 ]
机构：
[1] Jinan Univ, Sch Econ, Guangzhou, Peoples R China
[2] Guangdong Univ Foreign Studies, Sch Econ & Trade, Guangzhou, Peoples R China
来源：
MANAGERIAL AND DECISION ECONOMICS | 2024年
关键词：
CORPORATE SOCIAL-RESPONSIBILITY; FINANCIAL PERFORMANCE; INFORMATION;
D O I：
10.1002/mde.4307
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Regarding China's A-share-listed companies as research samples, we construct an empirical model to test the impact of corporate digital transformation on ESG performance. We find that a corporate digital transformation improves its ESG performance. Moreover, the higher the quality of environmental information and the efficiency of external resource allocation, the greater the role of digital transformation on ESG performance. Finally, the ESG performance ameliorates the financing and green performance of enterprises. Our research shows a new perspective for study on the digital transformation and sustainable development of enterprises, meanwhile experience summary for improving China's ESG scoring system and governance.
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收藏
页数：16
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