摘要
“双碳”目标下,ESG成为中国企业实现可持续发展的重要治理理念。基于中国沪深A股上市公司面板数据,考察了企业数字化转型对企业可持续发展的影响机制、作用程度以及这一效应所带来的经济后果。研究发现:企业数字化转型显著改善了企业的ESG表现,有助于推动企业可持续发展。机制检验结果显示,企业数字化转型主要通过提高企业新质生产力水平、增强企业持续性绿色创新能力两大机制改善企业ESG表现。异质性分析发现,数字化转型对企业ESG表现的改善效应在非国有企业、大规模企业、所在城市有数据交易平台和公众环境关注度较高的企业中更为显著。经济后果分析发现,企业ESG表现改善在企业数字化转型促进企业全要素生产率提升中发挥了积极的调节作用。研究结论可为企业加快数字化转型、培育新质生产力提供理论支持及现实依据。
Under the“dual carbon”goals,ESG has become a crucial governance concept for Chinese enterprises to achieve sustainable development.The present study examines the impact mechanism,degree of influence,and economic consequences of corporate digital transformation on sustainable development.The investigation is based on panel data from Chinese A-share listed companies on the Shanghai and Shenzhen stock exchanges.The findings indicate that corporate digital transformation has a substantial impact on enhancing Environmental,Social and Governance(ESG)performance,thereby contributing to the advancement of sustainable development.The findings of the mechanism tests indicate that this improvement occurs primarily via two pathways:the elevation of new-quality productivity levels and the strengthening of continuous green innovation capabilities.Heterogeneity analysis demonstrates that the positive impact of digital transformation on ESG performance is more pronounced in non-state-owned enterprises,large-scale firms,companies located in cities with data trading platforms,and those receiving higher public environmental scrutiny.A review of extant literature reveals that an improved Environmental,Social and Governance(ESG)performance has a positive moderating role in the way digital transformation boosts firms’total factor productivity.The core findings of this study provide a theoretical foundation and practical guidance for accelerating digital transformation and cultivating new-quality productive forces.
作者
武宋
马为成
Wu Song;Ma Weicheng(School of Economics and Management,University of Electronic Science and Technology of China,Chengdu 611731,China)
出处
《科技创业月刊》
2025年第12期1-14,共14页
Journal of Entrepreneurship in Science & Technology
基金
国家自然科学基金项目(71572027)。
关键词
企业数字化转型
企业新质生产力
持续性绿色创新
ESG
全要素生产率
Enterprise Digital Transformation
New Quality Productivity of Enterprises
Sustainable Green Innovation
ESG
Total Factor Productivity
