Effects of green finance and digital transformation on enhancing corporate ESG performance

被引：0
|
作者：
Sun, Tingxuan [1 ,2 ]
Liu, Suqin [2 ]
Guo, Min [1 ]
机构：
[1] Wuhan Univ, Dong Fureng Inst Econ & Social Dev, Wuhan 430072, Hubei, Peoples R China
[2] Bank Beijing Co LTD, Beijing 100033, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2025年 / 74卷
关键词：
Green finance; Digital transformation; Corporate environmental; Social; and; governance (ESG) performance; Enterprise size; Analysis of moderation effect; Analysis of heterogeneity;
D O I：
10.1016/j.frl.2025.106774
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
In the context of digital transformation, where firms leverage digital tools for process enhancement, innovation, and efficiency, this study utilizes data from annual reports of Chinese listed corporations from 2012 to 2022 to empirically analyze how green finance and digital transformation jointly enhance corporate environmental, social, and governance (ESG) performance. Findings indicate that green financial initiatives and digital transformation substantially boost corporate ESG performance, with the scale of the company acting as a crucial moderating factor in this relationship. Results indicate notable heterogeneity in the influence of digital shifts on ESG score improvements between state-owned entities and private firms.
引用
收藏
页数：7
相关论文
共 50 条
  • [41] RETRACTION: " Towards sustainable development: How does ESG performance promotes corporate green transformation"
    Wang, Zhen
    Chu, Erming
    Hao, Yukai
    INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2024, 95
  • [42] Digital transformation and corporate ESG information disclosure herd effect
    He, Yin
    Li, Jianzhong
    Ren, Yuheng
    FINANCE RESEARCH LETTERS, 2024, 65
  • [43] Can digital finance promote corporate green innovation?
    Jiamin Liu
    Yalin Jiang
    Shengdao Gan
    Ling He
    Qingfeng Zhang
    Environmental Science and Pollution Research, 2022, 29 : 35828 - 35840
  • [44] Can digital finance promote corporate green innovation?
    Liu, Jiamin
    Jiang, Yalin
    Gan, Shengdao
    He, Ling
    Zhang, Qingfeng
    ENVIRONMENTAL SCIENCE AND POLLUTION RESEARCH, 2022, 29 (24) : 35828 - 35840
  • [45] Digital inclusive finance and corporate green technology innovation
    Ma, Kelin
    FINANCE RESEARCH LETTERS, 2023, 55
  • [46] Digital finance and corporate green innovation: quantity or quality?
    Shuya Rao
    Ye Pan
    Jianing He
    Xuming Shangguan
    Environmental Science and Pollution Research, 2022, 29 : 56772 - 56791
  • [47] Digital finance and corporate green innovation: quantity or quality?
    Rao, Shuya
    Pan, Ye
    He, Jianing
    Shangguan, Xuming
    ENVIRONMENTAL SCIENCE AND POLLUTION RESEARCH, 2022, 29 (37) : 56772 - 56791
  • [48] Can digital finance boost corporate green innovation
    Xue, Qing
    Liu, Xiangqin
    FINANCE RESEARCH LETTERS, 2024, 62
  • [49] Digital finance, financial flexibility and corporate green innovation
    Chen, Mengzhu
    Liu, Shuai
    Gao, Lihui
    FINANCE RESEARCH LETTERS, 2024, 70
  • [50] Can digital transformation enhance corporate ESG performance? The moderating role of dual environmental regulations
    Li, Junjun
    Wu, Tong
    Liu, Bailu
    Zhou, Ming
    FINANCE RESEARCH LETTERS, 2024, 62
12345