信任 (不一致),数字技术创新和企业的ESG绩效:多项式回归与响应表面分析
Siwei Zhu1, Kangjuan Lv1, Ye Zhao2
1SILC Business School, Shanghai University, Shanghai, 201899, China.
Journal of environmental management
|December 18, 2024
概括
数字技术创新 (DTI) 对企业的ESG绩效产生不同的影响. 象征性的DTI显示了一个反转的U形,而实质性的DTI具有积极的相关性,不一致会损害ESG结果.
科学领域:
- 商业和管理的管理.
- 创新研究 研究 创新研究
- 企业社会责任 企业社会责任
背景情况:
- 数字技术创新 (DTI) 对企业至关重要,但其对企业环境,社会和治理 (ESG) 绩效的差异性影响需要细微的了解.
- 企业使用DTI是为了合法性和竞争优势,从而造成可能影响ESG结果的潜在紧张关系.
- 了解不同DTI策略和ESG绩效之间的相互作用对于可持续的商业实践至关重要.
研究的目的:
- 调查象征性和实质性数字技术创新对企业ESG绩效的影响.
- 分析合法性驱动 (象征性) 和竞争优势驱动 (实质性) DTI之间的最佳平衡,以最大限度地提高ESG绩效.
- 探索管理近视在DTI类型和ESG绩效之间的关系中起的调节作用.
主要方法:
- 根据专利信息将DTI分为象征性和实质性类型.
- 将多项式回归和响应表面分析应用于中国A股上市公司的样本 (2009-2020年).
- 检查DTI策略之间的关系,它们的不一致性,以及企业的ESG绩效,包括调节效应.
主要成果:
- 在象征性的DTI和ESG表现之间发现了一个反转的U形关系.
- 实质性DTI和ESG表现之间存在正相关性.
- 象征性和实质性DTI之间的不一致,特别是高象征性-低实质性战略,会对ESG绩效产生负面影响. 管理近视进一步使这些关系复杂化.
结论:
- 公司必须在战略上平衡象征性和实质性的DTI,以优化ESG绩效.
- 建议促进实质性的DTI,以提高企业的ESG结果.
- 政策见解建议鼓励数字经济的发展,重点是促进实质性的DTI,以提高企业的可持续性.
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