摘要
随着全球对环境、社会责任和企业治理关注度的持续提高,企业的ESG表现已成为衡量企业可持续发展的核心指标。在数字化转型浪潮下,企业作为数字经济实践主体,探讨企业数字化转型对ESG表现的关系具有重要意义。基于此,本研究选取2014—2023年沪深A股上市企业财务数据,检验企业数字化转型对ESG表现的影响效应及作用机制。研究发现,企业数字化转型与ESG表现呈显著正相关,其中大数据、云计算、人工智能、区块链等对企业ESG表现提升效应显著。内部控制质量、绿色技术创新是企业数字化转型作用于ESG表现的实践路径。具体来说,国有控股企业、规模领先企业、所在地区市场化程度较高企业,其数字化转型对ESG表现的影响尤为显著。
With the global emphasis on environmental protection,social responsibility,and corporate governance continuing to rise,a company’s ESG performance has become a key indicator for measuring its sustainable development.Under the wave of digital transformation,exploring the relationship between corporate digital transformation and ESG performance is of great significance as enterprises are the main entities of digital economy practice.This study,based on the financial data on A-share listed enterprises in Shanghai and Shenzhen from 2014 to 2023,tests the impact effect and mechanism of corporate digital transformation on ESG performance.It is found that corporate digital transformation is significantly positively correlated with ESG performance.Notably,technologies such as big data,cloud computing,and artificial intelligence have a significant effect on the enhancement of corporate ESG performance.Internal control quality and green technology innovation are among the practical paths through which corporate digital transformation impacts ESG performance.Specifically,the digital transformation of state-owned enterprises,larger leading enterprises,and enterprises in regions with a higher degree of marketization have a particularly significant effect on ESG performance.
作者
朱华蓉
周晓惠
Zhu Huarong;Zhou Xiaohui(Yunnan Minzu University,Kunming,Yunnan 650504)
出处
《中国商论》
2025年第19期143-148,共6页
China Journal of Commerce
关键词
企业数字化转型
ESG表现
内部控制
绿色技术创新
中介效应
corporate digital transformation
ESG performance
internal control
green technology innovation
mediating effect
