Can enterprise digital transformation improve ESG performance?

作者：Ziming Liu, Zhao Chen, Ling Hu · 发表于：Managerial and Decision Economics · 年份：2024 · DOI：10.1002/mde.4307 · 被引用次数：28 · 研究领域：Environmental Sustainability in Business、Energy, Environment, Economic Growth、Sustainable Supply Chain Management

Abstract Regarding China's A‐share‐listed companies as research samples, we construct an empirical model to test the impact of corporate digital transformation on ESG performance. We find that a corporate digital transformation improves its ESG performance. Moreover, the higher the quality of environmental information and the efficiency of external resource allocation, the greater the role of digital transformation on ESG performance. Finally, the ESG performance ameliorates the financing and green performance of enterprises. Our research shows a new perspective for study on the digital transformation and sustainable development of enterprises, meanwhile experience summary for improving China's ESG scoring system and governance.