数字化转型作为ESG绩效催化剂与中国外部治理的见解
Yanwei Lyu1,2, Xinyuan Liu3, Yuchen Lu4
1School of Business, Shandong University, Weihai, 264209, China. lyuyanwei@126.com.
Scientific reports
|September 19, 2025
概括
数字化转型显著提高了企业的环境,社会和治理 (ESG) 绩效. 外部治理因素,如投资者关注和法规,放大了这种对可持续发展的积极影响.
科学领域:
- 经济学 经济学 经济学
- 工商管理 工商管理
- 信息系统信息系统信息系统
背景情况:
- 数字化对于经济发展和实现可持续发展目标至关重要.
- 将环境,社会和治理 (ESG) 因素纳入企业战略变得越来越重要.
- 企业需要利用数字化转型来提高ESG绩效.
研究的目的:
- 检查数字化转型对公司ESG绩效的影响.
- 调查数字化转型影响ESG绩效的外部机制.
- 分析公司,行业和区域差异如何影响这种关系.
主要方法:
- 对中国A股上市公司 (2009-2022) 数据的文字分析.
- 实证检查数字化转型与ESG绩效之间的关系.
- 分析外部因素 (如投资者关注和政府法规) 的缓和效应.
主要成果:
- 数字化转型显著提高了企业的ESG绩效.
- 在披露环境信息的企业中,在严重污染的行业中,以及在不太扭曲的市场中,这种积极影响更为强烈.
- 投资者关注,环境法规和商业环境优化增强了数字化转型的ESG好处.
结论:
- 数字化转型是提高企业ESG绩效和实现可持续发展的关键驱动力.
- 外部治理机制对于最大限度地发挥数字化转型对ESG的好处至关重要.
- 为了实现有效的可持续发展,需要结合内部数字化努力和外部支持.
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