Can enterprise digital transformation improve ESG performance?

IF 2.5 3区经济学 Q2 ECONOMICS

Managerial and Decision Economics Pub Date : 2024-07-12 DOI:10.1002/mde.4307

Ziming Liu, Zhao Chen, Ling Hu

引用次数: 0

Abstract

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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企业数字化转型能否改善 ESG 业绩？

我们以中国 A 股上市公司为研究样本，构建了一个实证模型来检验企业数字化转型对环境、社会和公司治理绩效的影响。我们发现，企业数字化转型会提高其环境、社会和公司治理绩效。此外，环境信息质量和外部资源配置效率越高，数字化转型对环境、社会和公司治理绩效的影响越大。最后，环境、社会和治理绩效改善了企业的融资和绿色绩效。我们的研究为研究企业数字化转型与可持续发展提供了一个新的视角，同时也为完善中国的ESG评分体系和治理提供了经验总结。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Managerial and Decision Economics Multiple-

CiteScore

1.40

自引率

18.20%

发文量

242

期刊介绍： Managerial and Decision Economics will publish articles applying economic reasoning to managerial decision-making and management strategy.Management strategy concerns practical decisions that managers face about how to compete, how to succeed, and how to organize to achieve their goals. Economic thinking and analysis provides a critical foundation for strategic decision-making across a variety of dimensions. For example, economic insights may help in determining which activities to outsource and which to perfom internally. They can help unravel questions regarding what drives performance differences among firms and what allows these differences to persist. They can contribute to an appreciation of how industries, organizations, and capabilities evolve.