数字化转型如何促进重污染企业的ESG绩效：基于国家大数据综合试验区的面板fsQCA

IF 13.3 1区管理学 Q1 BUSINESS

Technological Forecasting and Social Change Pub Date : 2025-09-25 DOI:10.1016/j.techfore.2025.124366

Li Jing , Li Qianqiang , Chen Yantai , An Qi

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引用次数: 0

摘要

数字化转型为改善新兴经济体重污染企业的环境、社会和治理（ESG）绩效提供了一条有希望的途径。然而，它也引入了潜在的缺点，比如有限理性的挤出效应和对短期财务目标的关注。因此，为了充分了解其对ESG绩效的多方面影响，从复杂系统管理的角度进行全面分析至关重要。本研究采用面板数据模糊集定性比较分析（PD-fsQCA）对中国国家大数据综合试验区的重污染企业进行了研究。该分析以技术-组织-环境（TOE）框架为基础，揭示了数字化转型与ESG绩效之间复杂的因果关系。研究发现，数字战略（DS）、数字技术（DT）、内部控制质量（IC）、企业环境注意力分配（EA）、区域环境监管（ER）和公众环境关注（PEC）等因素在多种配置中相互作用，形成了ESG结果，包括“IC & DT”驱动、“ER & DS”驱动和“DT & DS”驱动模型。这些路径显示了显著的时间和组织异质性，突出了数字化转型在不同时间框架和企业背景下对ESG绩效的不同影响。

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How digital transformation facilitates ESG performance to heavy polluting enterprises:A panel fsQCA based on national big data comprehensive pilot zones

Digital transformation presents a promising pathway to improving Environmental, Social, and Governance (ESG) performance in heavy-polluting enterprises within emerging economies. However, it also introduces potential drawbacks, such as bounded rationality crowding-out effects and a focus on short-term financial goals. Therefore, to fully understand its multifaceted impact on ESG performance, a comprehensive analysis through the lens of complex systems management is crucial. This study applies panel data fuzzy-set qualitative comparative analysis (PD-fsQCA) to examine heavy-polluting enterprises in China's national big data comprehensive pilot zones. Grounded in the Technological-Organizational-Environmental (TOE) framework, the analysis uncovers the intricate causal relationships between digital transformation and ESG performance. The findings reveal that factors such as digital strategies (DS), digital technology (DT), internal control quality (IC), enterprise environmental attention allocation (EA), regional environmental regulation (ER), and public environmental concern (PEC) interact in multiple configurations to shape ESG outcomes, including “IC & DT” Driven, “ER & DS” Driven, and “DT & DS” Driven models. These pathways demonstrate significant temporal and organizational heterogeneity, highlighting the diverse impacts of digital transformation on ESG performance across different timeframes and enterprise contexts.

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来源期刊

Technological Forecasting and Social Change Multiple-

CiteScore

21.30

自引率

10.80%

发文量

813

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