Digital transformation and corporate ESG: Evidence from China

被引：27
|
作者：
Zhao, Xiaoxia [1 ,2 ]
Cai, Lianghui [3 ]
机构：
[1] Jiangxi Univ Sci & Technol, Sch Appl Sci, Ganzhou 341000, Peoples R China
[2] Nanchang Univ, Sch Publ Adm & Policy, Nanchang 330031, Jiangxi, Peoples R China
[3] Wuhan Qingchuan Univ, Sch Media Arts, Wuhan 430204, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2023年 / 58卷
关键词：
ESG; Digital transformation; Heavy polluters; State-owned firms;
D O I：
10.1016/j.frl.2023.104310
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
With the fast growing of digital technologies, digitalization is becoming a dominant force in corporate operation. This paper examines the impact of digital transformation on corporate environmental, social and corporate governance (ESG). Based on the data of heavy polluters in China's A-share market from 2010-2021, the study finds that heavy polluters with a high degree of digital transformation have higher ESG levels. Furthermore, there are heterogeneous characteristics of digital transformation to enhance ESG responsibility performance, and in state-owned firms heavy, ESG level is more sensitive to digital transformation.
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页数：5
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