A Study on the Impact of Corporate Digital Transformation on Environmental, Social, and Governance (ESG) Performance: Mechanism Analysis Based on Resource Allocation Efficiency and Technological Gap DOI Open Access
Yu Sang,

Kannan Loganathan,

Priya Sukirthanandan

et al.

Sustainability, Journal Year: 2025, Volume and Issue: 17(8), P. 3308 - 3308

Published: April 8, 2025

For a country like China, which places equal emphasis on economic development and environmental governance, the exploration of potential digital transformation to enhance corporate Environmental, Social, Governance (ESG) performance is paramount importance in achieving carbon peak target by 2030. Accordingly, this paper employs two-way fixed-effects model analyze impact ESG performance, based annual data from Chinese listed companies 2014 2023. On basis, we established theoretical framework implemented dual model. The findings argue that materially enhances primarily enhancing resource allocation efficiency narrowing technological gap. research results are confirmed be valid through rigorous robustness testing endogeneity analysis, with evident effects observed large-scale, technology-intensive, asset-intensive, central–eastern regions, high-tech enterprises. This offers both foundations practical insights for pursuing enhancement while also providing valuable point reference policymakers working toward green peaking target.

Language: Английский

Does carbon emission trading scheme improve corporate green mergers and acquisitions? Evidence from Chinese industrial enterprises DOI

Ling Zou,

Jiejing Ma

Environment Development and Sustainability, Journal Year: 2024, Volume and Issue: unknown

Published: Aug. 27, 2024

Language: Английский

Citations

4
Fine-tuning transformer models for M&A target prediction in the U.S. ENERGY sector DOI Creative Commons

Inés Rodríguez-Muñoz-de-Baena,

María Coronado Vaca, Esther Vaquero Lafuente

et al.

Cogent Business & Management, Journal Year: 2025, Volume and Issue: 12(1)

Published: April 9, 2025

Language: Английский

Citations

0
A Study on the Impact of Corporate Digital Transformation on Environmental, Social, and Governance (ESG) Performance: Mechanism Analysis Based on Resource Allocation Efficiency and Technological Gap DOI Open Access
Yu Sang,

Kannan Loganathan,

Priya Sukirthanandan

et al.

Sustainability, Journal Year: 2025, Volume and Issue: 17(8), P. 3308 - 3308

Published: April 8, 2025

For a country like China, which places equal emphasis on economic development and environmental governance, the exploration of potential digital transformation to enhance corporate Environmental, Social, Governance (ESG) performance is paramount importance in achieving carbon peak target by 2030. Accordingly, this paper employs two-way fixed-effects model analyze impact ESG performance, based annual data from Chinese listed companies 2014 2023. On basis, we established theoretical framework implemented dual model. The findings argue that materially enhances primarily enhancing resource allocation efficiency narrowing technological gap. research results are confirmed be valid through rigorous robustness testing endogeneity analysis, with evident effects observed large-scale, technology-intensive, asset-intensive, central–eastern regions, high-tech enterprises. This offers both foundations practical insights for pursuing enhancement while also providing valuable point reference policymakers working toward green peaking target.

Language: Английский

Citations

0