数字化转型和企业ESG绩效:基于能力-动机双重框架的研究
1Department of Global Convergence, Kangwon National University, Chuncheon-si, South Korea.
PloS one
|June 11, 2025
概括
数字化转型 (DT) 通过缓解财务约束和降低代理成本,显著提高了企业的环境,社会和治理 (ESG) 绩效. 这种积极影响在成熟公司和国有企业中更为明显.
科学领域:
- 商业和管理的管理和管理.
- 经济学 经济学 经济学
- 信息系统信息系统信息系统
背景情况:
- 企业的环境,社会和治理 (ESG) 绩效越来越重要.
- 数字化转型 (DT) 正在重塑业务运营和战略.
- 了解DT和ESG绩效之间的联系对于可持续的商业实践至关重要.
研究的目的:
- 系统地检查DT对企业ESG绩效的影响机制.
- 调查DT对ESG影响的异质特征.
- 为了解DT-ESG关系提供统一的框架.
主要方法:
- 利用了中国A股上市公司 (2010-2022) 的面板数据.
- 采用"能力-动机"分析框架.
- 应用了强大的计量经济学方法,包括仪表变量和系统GMM.
主要成果:
- DT显著提高了企业的ESG绩效.
- 通过减轻融资约束 (资源效应) 和降低机构成本 (治理效应),DT改善ESG.
- 在成熟/衰退的公司和国有企业中,DT对ESG的积极影响更为突出.
结论:
- DT是提高企业ESG绩效的关键驱动力.
- 数字技术的影响机制涉及资源和治理效应.
- 跨公司生命周期和所有权结构的数据技术影响的异质性需要定制的战略.
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