Digital pathways to sustainability: the impact of digital infrastructure in the coordinated development of environment, economy and society DOI
Yi Li, Yingzhi Xu,

Chuanhao Wen

et al.

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

Published: Dec. 17, 2024

Language: Английский

The impact of digital tax administration on local government debt: Based on the revision of the tax collection and administration law DOI
Cheng Qian,

Boying Chen,

Jingwen Luo

et al.

Finance research letters, Journal Year: 2024, Volume and Issue: 67, P. 105938 - 105938

Published: Aug. 5, 2024

Language: Английский

Citations

5

Can Digital Transformation Restrain Corporate ESG Greenwashing—A Test Based on Internal and External Joint Perspectives DOI Creative Commons

Shiwei Xu,

Siyuan Zhang, Yilei Ren

et al.

Systems, Journal Year: 2024, Volume and Issue: 12(9), P. 334 - 334

Published: Aug. 30, 2024

Digital technology has the function of information governance, and digital transformation enterprises may be key way to identify restrain ESG greenwashing. Based on theory empowerment, this study analyzes influence mechanism restraining corporate green washing behavior from perspective internal external factors. This takes A-share listed companies in 2012–2022 as research samples tests effectiveness transformation. Research found that (1) can significantly suppress greenwashing behavior, conclusion still holds after a series endogeneity robustness tests. (2) In context high environmental awareness among executives, inhibitory effect is more pronounced. (3) Mechanism analysis shows inhibited company’s by increasing attention investors. (4) Heterogeneity state-owned enterprises, non-heavily polluting industries, high-tech located eastern region effective behavior. examines impact greenwashing, expands non-economic effects transformation, provide empirical evidence for improving quality disclosure sustainable development enterprises.

Language: Английский

Citations

5

Tax-related information regulatory capacity and enterprise accounting information quality DOI
Grace Hui‐Min Wu, Yang Li

International Review of Financial Analysis, Journal Year: 2025, Volume and Issue: unknown, P. 103929 - 103929

Published: Jan. 1, 2025

Language: Английский

Citations

0

How Does the Digital Innovation Ecosystem Enable Green Regional Development? A Dynamic QCA Study in China DOI Creative Commons

L H Li,

Yong Zeng, De Xia

et al.

Systems, Journal Year: 2024, Volume and Issue: 12(12), P. 551 - 551

Published: Dec. 11, 2024

The impact of digital empowerment on green innovation is increasingly evident, enabling various subjects to improve the integration elements and enhance efficacy across a broader temporal spatial scope. A comprehensive examination mechanisms that underlie this process required. This paper constructs ‘elements-subjects-environments’ research framework ecosystems, collecting data from 30 provinces in China 2017 2021 using total factor productivity (GTFP) evaluate level regional development. In study, dynamic qualitative comparative analysis (QCA) method employed analyze intricate causal configurations development are driven by ecosystems both perspectives. results show that: (1) requires interaction multiple elements, subjects, environment, single condition does not constitute necessary condition; (2) there four pathways with different for high-level development: elements-driven enterprise application innovation, enterprise-user co-creation, multi-collaborative environment-driven university basic innovation; (3) dimensions China’s heterogeneous: significance fostering increasing; configuration facilitating eastern central regions, whereas western northeastern regions progressing at relatively slow pace. study provides theoretical practical insights promote

Language: Английский

Citations

3

DIGITAL TRANSFORMATION AS A DRIVER FOR IMPROVING THE EFFECTIVENESS OF INTEGRATED SOCIAL SERVICES / ԹՎԱՅԻՆ ՓՈԽԱԿԵՐՊՈՒՄԸ ՈՐՊԵՍ ԻՆՏԵԳՐՎԱԾ ՍՈՑԻԱԼԱԿԱՆ ԾԱՌԱՅՈՒԹՅՈՒՆՆԵՐԻ ԱՐԴՅՈՒՆԱՎԵՏՈՒԹՅԱՆ ԲԱՐՁՐԱՑՄԱՆ ԳՐԱՎԱԿԱՆ DOI
Martin A. Aghajanyan

Scientific Artsakh, Journal Year: 2025, Volume and Issue: unknown, P. 73 - 83

Published: Jan. 1, 2025

The purpose of this article is to explore the impact digitalization on social protection systems, with a focus how it improves service delivery mechanisms, efficiency, and accessibility. While benefits digital transformation are clear, full services presents challenges for developing countries, existing industry research insufficiently clarifies intricate consequences phenomenon. This seeks address gap by examining digitalization, such as enhanced efficiency accessibility, while also analyzing challenges, including risks exclusion data privacy violations. employed analytical, synthetic, inductive, deductive methods. elucidates advantages obstacles delivering services, specifically emphasizing unified Republic Armenia. article's novelty stems from its holistic approach, integrating global trends in necessities USS. It underscores determinants successful legal reforms, literacy, upgraded infrastructure, which should influence decision-makers implementers.

Language: Английский

Citations

0

Study on the Influence of Green Bonds on Enterprise Green Innovation DOI

Xinyu Yi

International Journal of Global Economics and Management, Journal Year: 2025, Volume and Issue: 6(1), P. 272 - 294

Published: Feb. 28, 2025

Green bond is a new financial instrument that balances economic benefits and environmental protection, crucial to accelerate the green transformation of enterprises. This paper takes enterprise issuing bonds as quasi-natural experiment, constructs multi-point DID model investigate how affect innovation, explores potential mechanisms. The findings indicate that: (1) have greatly increase both quantity quality innovation within (2) Mechanism test results show mainly attract attention peers intensify research development (R&D) competition by releasing signals, promoted with R&D competition. (3) Heterogeneity role in promoting more obvious enterprises high pollution ESG scores. In addition, belonging Finance Pilot Zones (GFPZ) will also improvement issuance on innovation. study provides insights for improving enterprises' China's transformation.

Language: Английский

Citations

0

The effects of place-based information technology policy on digital finance development: Evidence from China DOI
Hongshan Ai, Xiang Lin, Xiaoqing Tan

et al.

Economic Analysis and Policy, Journal Year: 2024, Volume and Issue: 84, P. 521 - 544

Published: Sept. 6, 2024

Language: Английский

Citations

2

Managerial challenges in the conditions of digitalisation. A review of the book “Management for digital transformation” (Springer, 2024) DOI Creative Commons
Dmitry A. Ruban

E-Management, Journal Year: 2024, Volume and Issue: 7(1), P. 70 - 74

Published: April 12, 2024

The active processes of digitalisation socio-economic systems require modifications managerial activities which should be facilitated by relevant scientific developments. This article is a review the monograph devoted to peculiarities management in conditions digital transformation and written international team specialists. work includes 9 main chapters address very different aspects problem particularly control during digitalisation, technology transfer, talent management, interaction with customers, marketing tools, e-commerce, functioning virtual teams, inter-organisational collaboration, waste. Generally, it found that despite fact opens new perspectives for activities, also forms significant difficulties, its effects are ambivalent or can often negative. considered research field seems rather poorly studied, successfully poses questions subsequent investigations. reviewed demonstrates mosaic composition; nonetheless, informative offers an original view problem. It contains lot interesting conceptual constructs rich factual materials. Also, edition distinguished substantial number terms, available subject index facilitates better orientation latter. style purely academic, but potential readership wide. Despite few minor deficiencies, monograph, undoubtedly, will Russian

Language: Английский

Citations

1

The impact of open innovation on international revenues: the moderating roles of digital transformation and strategic differentiation DOI
Xiaohong Wang, Xiangyu Luan

International Journal of Emerging Markets, Journal Year: 2024, Volume and Issue: unknown

Published: June 27, 2024

Purpose The purpose of this article is to explore the impact open innovation on international revenues, as well moderating role digital transformation and strategic differentiation in relationship. Design/methodology/approach This study develops a theoretical framework specify group hypotheses. A two-way fixed effect model used analyze relationship between effects differentiation, using panel data Chinese multinational firms. Findings Results revealed that statistically significantly positive when related revenues. Based quantitative analysis, correlation stronger sample enterprises with higher differentiation. Originality/value highlights how drives revenues for listed firms, advancing resource-based view theory emerging market countries. Introducing boundary conditions addresses research gaps offers practical insights supporting practitioners.

Language: Английский

Citations

0

Digital pathways to sustainability: the impact of digital infrastructure in the coordinated development of environment, economy and society DOI
Yi Li, Yingzhi Xu,

Chuanhao Wen

et al.

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

Published: Dec. 17, 2024

Language: Английский

Citations

0