数字化转型能否抑制企业的 ESG "洗绿 "行为--基于内部和外部共同视角的测试

IF 2.3 4区 社会学 Q1 SOCIAL SCIENCES, INTERDISCIPLINARY
Systems Pub Date : 2024-08-30 DOI:10.3390/systems12090334
Shiwei Xu, Siyuan Zhang, Yilei Ren, Qijun Jiang, Dan Wu
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引用次数: 0

摘要

数字技术具有信息治理功能,企业数字化转型可能是识别和约束ESG洗绿行为的关键途径。本研究以数字化赋能理论为基础,从内外部因素的角度分析数字化转型对约束企业 "洗绿 "行为的影响和作用机制。本研究以 2012-2022 年 A 股上市公司为研究样本,检验数字化转型的有效性。研究发现:(1)数字化转型能显著抑制企业的 "洗绿 "行为,这一结论在经过一系列内生性和稳健性检验后仍然成立。(2)在高管环境意识较高的背景下,数字化转型对企业 ESG 洗绿的抑制作用更加明显。(3)机理分析表明,数字化转型通过提高投资者的关注度抑制了企业的 "洗绿 "行为。(4)异质性分析表明,在国有企业、非重污染行业、高科技行业和东部地区企业中,数字化转型对企业绿化行为的抑制作用更为有效。本研究探讨了数字化转型对企业环境、社会和治理(ESG)"洗绿 "行为的影响,拓展了数字化转型的非经济效应研究,可为提高企业ESG信息披露质量和企业可持续发展提供实证依据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Can Digital Transformation Restrain Corporate ESG Greenwashing—A Test Based on Internal and External Joint Perspectives
Digital technology has the function of information governance, and digital transformation of enterprises may be the key way to identify and restrain ESG greenwashing. Based on the theory of digital empowerment, this study analyzes the influence and mechanism of digital transformation on restraining corporate green washing behavior from the perspective of internal and external factors. This study takes A-share listed companies in 2012–2022 as research samples and tests the effectiveness of digital transformation. Research has found that (1) digital transformation can significantly suppress corporate greenwashing behavior, and this conclusion still holds after a series of endogeneity and robustness tests. (2) In the context of high environmental awareness among executives, the inhibitory effect of digital transformation on corporate ESG greenwashing is more pronounced. (3) Mechanism analysis shows that digital transformation has inhibited the company’s greenwashing behavior by increasing the attention of investors. (4) Heterogeneity analysis shows that in state-owned enterprises, non-heavily polluting industries, high-tech industries, and enterprises located in the eastern region digital transformation has a more effective inhibitory effect on corporate greenwashing behavior. This study examines the impact of digital transformation on corporate ESG greenwashing, expands the research on the non-economic effects of digital transformation, and may provide empirical evidence for improving the quality of ESG information disclosure and sustainable development of enterprises.
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来源期刊
Systems
Systems Decision Sciences-Information Systems and Management
CiteScore
2.80
自引率
15.80%
发文量
204
审稿时长
11 weeks
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