数字化转型对环境、社会和治理绩效的影响:来自中国的经验证据

IF 3.6 2区 哲学 Q2 BUSINESS
Quan-Jing Wang, Hai-Jie Wang, Gen-Fu Feng, Chun-Ping Chang
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引用次数: 5

摘要

本研究采用2011年至2020年中国上市公司的数据,通过倾向得分匹配和差异中的差异估计,实证研究了企业数字化转型对环境、社会和治理(ESG)绩效的静态和动态影响。首先,我们发现数字化转型对改善企业的ESG有一定的好处,这一点在进行了几次稳健性测试后得到了证实。第二,数字化转型有利于ESG的三个方面(环境绩效、社会责任和治理),其影响是动态的,推动了数字化改革两年后的ESG。第三,数字化转型对ESG的影响在不同的公司之间并不恒定。具体而言,数字化转型对ESG的影响在中国西部或中部地区的公司、污染和竞争行业的公司以及非国有企业中更强。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Impact of digital transformation on performance of environment, social, and governance: Empirical evidence from China

This research empirically investigates the static and dynamic impacts of firms' digital transformation on environmental, social, and governance (ESG) performance by employing data of listed Chinese companies from 2011 to 2020 via estimations of propensity score matching and difference in differences. First, we find that digital transformation does some good to improve firms' ESG, which is confirmed after conducting several robustness tests. Second, digital transformation benefits the three aspects of ESG (environmental performance, social responsibility, and governance), and its impact is dynamic, promote ESG two years after the digital reform. Third, the impact of digital transformation on ESG is not constant among different firms. Specifically, digital transformation's impact on ESG is stronger among firms located in western or central regions of China and to those in polluting and competitive industries, as well as among non-stated-owned enterprises.

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来源期刊
CiteScore
5.20
自引率
19.00%
发文量
86
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