Systems,
Год журнала:
2024,
Номер
13(1), С. 13 - 13
Опубликована: Дек. 30, 2024
Amidst
the
rapid
evolution
of
digital
technologies
and
strategic
imperative
achieving
dual-carbon
objectives,
this
paper
empirically
investigates
how
digital–green
fusion
(DGF)
enhances
corporate
sustainable
development
performance
(SDP),
fostering
a
“harmonious
symbiosis”
between
economic
growth
environmental
protection.
Utilizing
data
from
China’s
A-share
listed
companies
over
period
2010–2022,
analysis
reveals
that
DGF
significantly
boosts
SDP,
with
results
remaining
robust
through
series
endogeneity
robustness
tests.
Mechanism
further
demonstrates
digital-green
integration
not
only
drives
green
technology
innovation
information
transparency
but
also
optimizes
labor
resource
allocation
efficiency,
collectively
contributing
to
improved
sustainability
performance.
Additionally,
heterogeneity
indicates
positive
impact
on
SDP
is
particularly
pronounced
in
large
enterprises,
state-owned
firms
operating
industries
low
uncertainty.
This
offers
blueprint
for
harnessing
achieve
long-term
synergies
growth.
Systems,
Год журнала:
2024,
Номер
12(5), С. 148 - 148
Опубликована: Апрель 26, 2024
With
climate
warming,
the
human
living
environment
faces
significant
challenges,
and
global
environmental
protection
sustainable
development
are
accelerating.
As
a
result,
ESG
has
become
an
essential
area
of
research.
This
study
explores
impact
employees’
perceptions
corporate
performance
on
green
innovation,
focusing
moderating
role
digital
transformation.
A
survey
was
conducted
among
316
employees
from
wholesale,
retail,
IT,
computer
services
industries
to
validate
this
study.
Research
results
show
that
cognitions
have
positive
innovation.
In
addition,
transformation
plays
in
(E)
social
(S)
dimensions
These
findings
not
only
highlight
critical
personal
awareness
management
concepts
future
strategies
but
also
indicate
importance
extent
companies
improve
innovation
performance.
Frontiers in Environmental Science,
Год журнала:
2025,
Номер
12
Опубликована: Янв. 15, 2025
In
recent
years,
the
Chinese
logistics
industry
has
experienced
rapid
development.
However,
this
expansion
is
accompanied
by
significant
challenges,
including
high
energy
consumption
and
greenhouse
gas
emissions.
Despite
these
issues,
key
factors
improving
firms’
green
innovation
remain
insufficiently
explored.
This
study
fills
gap
utilizing
Technology-Organization-Environment
(TOE)
framework
as
a
foundation,
introducing
comprehensive
analytical
model
to
investigate
dynamics
of
in
companies.
Moreover,
after
employing
fuzzy-set
Qualitative
Comparative
Analysis
(fsQCA)
with
data
from
83
firms
China,
research
examines
complex
interplay
between
technological,
organizational,
environmental
their
strategic
influence
on
performance.
The
yields
three
pivotal
findings:
(1)
High-level
performance
not
predicated
single
factor.
(2)
Logistics
can
attain
superior
through
two
driving
paths:
Core
competencies
market
pressure
driven
well
technological
government
subsidies
driven.
(3)
analysis
low-level
reveals
that
four
distinct
paths
culminate
outcome,
lack
digitalization,
organizational
slack,
being
instrumental
result.
These
insights
highlight
principles
“multiple
concurrency”
“different
leading
same
goal,”
significantly
enhancing
current
knowledge
base
deepening
our
understanding
multifaceted
drivers
high-performance
discoveries
offer
practical
implications
for
improve
within
industry.
Meditari Accountancy Research,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 11, 2025
Purpose
The
purpose
of
this
study
is
to
examine
the
impact
adopting
artificial
intelligence
(AI)
on
quality
corporate
sustainability
reporting.
role
committees,
including
specialist
environmental,
social
and
governance
(ESG)
in
moderating
dynamic
also
examined.
Design/methodology/approach
Regression
analysis
used
analyze
ESG/sustainability
disclosures
listed
Chinese
companies
from
2015
2022.
Robustness
ensured
through
fixed
effects
analysis,
while
endogeneity
concerns
are
addressed
using
one-year
lagged
measures
three-stage
least
squares
(3SLS)
approach.
Sustainability
committees
categorized
based
their
ESG
specific
focus
areas,
aligned
with
corresponding
disclosure
pillars.
In
addition,
for
pillar,
extended
by
segmenting
sample
state
ownership
status.
Stakeholder
theory
capability
view
frame
analysis.
Findings
results
reveal
that
AI
adoption
enhances
overall
reporting
pillar-specific
quality.
This
positive
effect
amplified
presence
committees.
Examining
heterogeneous
these
revealed
stronger
associations
between
committee
specialization
relevant
pillar
(except
governance),
suggesting
use
can
improve
outcomes.
Notably,
within
non-state-owned
enterprises,
governance-focused
positively
moderate
AI−disclosure
relationship,
highlighting
a
nuanced
structure.
Practical
implications
findings
offer
empirical
support
leverage
finds
evidence
creation
as
key
mechanism
drive
improvements
relating
research
indicates
over
remains
poor
will
require
additional
regulatory
effort
encourage
entities
provide
higher
governance-related
disclosures.
terms
structure,
found
enterprises
more
efficient
Social
highlight
potential
supporting
high-quality
strategic
dynamic.
publication
reports
critical
meeting
stakeholder
demands
transparency
accountability
sustainability.
Originality/value
insights
into
AI’s
By
examining
goes
beyond
general
exploring
how
mechanisms
relationship.
unique
data
highlights
differences
state-owned
latter
exhibiting
greater
improving
Journal of Family Business Management,
Год журнала:
2025,
Номер
unknown
Опубликована: Янв. 6, 2025
Purpose
Family
business
in
the
Czech
Republic
has
a
very
short
history,
which
creates
inequalities
conditions
of
family
compared
to
other
countries.
The
aim
is
find
out
whether,
despite
disadvantages
resulting
from
historical
development,
approach
owners
digitization
differs
that
existing
an
environment
with
long
history
business.
Design/methodology/approach
respondents
online
questionnaire
survey
conducted
spring
2024
are
Republic.
About
500
valid
responses
were
obtained,
mainly
small
manufacturing
businesses.
hypotheses
statistically
verified.
To
analyse
relationships
between
variables,
coefficients
used
(Pearson’s,
Spearman’s,
Gamma,
Kendall’s
or
Kruskal–Wallis
test).
Factor
analysis
was
identify
hidden
variables
may
explain
observed
variables.
Findings
Key
findings
related
approaches
generations
owned
and
managed
implementation
digitization,
influence
non-family
managers
owners,
main
barriers
expected
benefits.
finding
that,
large
distance,
attitudes
historically
young
businesses
do
not
differ
much
those
countries
can
be
considered
novelties.
It
demonstrates
influenced
by
their
specific
characteristics
brought
about
intermingling
business,
regardless
development
environment.
Originality/value
This
research
highlights
key
insight
into
dynamics:
cultural
context
appears
have
less
significant
impact
on
owners’
than
inherent
shared
across
In
essence,
unique
blend
interests
commonalities
transcend
geographical
differences.
Comparing
former
“Eastern
Bloc”
been
hampered
this
social
scrutiny
provides
new
perspective
discipline
Groups
introduction
identified,
namely
resources,
changes,
data
security
employees.
Sustainability,
Год журнала:
2025,
Номер
17(6), С. 2670 - 2670
Опубликована: Март 18, 2025
In
the
context
of
global
climate
change,
carbon
emission
trading
(CET)
has
become
a
critical
tool
for
driving
urban
green
economic
transformation.
Since
2011,
China
launched
CET
pilot
programs,
supporting
achievement
“dual
carbon”
goals.
Studying
relationship
between
and
efficiency
is
essential
advancing
transitions.
However,
existing
research
limited
by
its
single-perspective
approach,
insufficient
exploration
mechanisms,
weak
heterogeneity
analysis,
which
restricts
comprehensivethe
comprehensiveness
our
understanding
policy
effects.
To
address
these
gaps,
this
study
first
to
integrate
macro-regional
data
with
micro-enterprise
behavior,
evaluating
impact
on
from
dual
macro–micro
perspective,
thereby
filling
void
in
integration.
At
macro
level,
employs
panel
281
Chinese
cities
spanning
2007
2020,
using
fixed-effects
difference-in-differences
(DID)
models
assess
efficiency.
micro
game-theoretic
pricing
decision
model
constructed
reveal
behavioral
differences
among
enterprises
complete
incomplete
information
markets
their
indirect
effects
The
findings
indicate
that
significantly
enhances
efficiency,
technological
innovation,
finance,
industrial
structural
upgrading
serving
as
mediating
mechanisms.
Heterogeneity
analysis
shows
are
more
pronounced
eastern,
non-resource-based,
small-to-medium-sized,
non-old
cities.
further
demonstrates
effectively
indirectly
enhance
through
By
combining
perspectives,
provides
new
theoretical
framework
practical
insights
CET.
limitations
such
confined
pilots
simplifications
remain.
Future
should
expand
dimensions,
allowing
researchers
comprehensively
evaluate
outcomes.
Business Strategy and the Environment,
Год журнала:
2024,
Номер
unknown
Опубликована: Дек. 11, 2024
ABSTRACT
Greenwashing
has
become
a
strategy
for
companies
to
comply
with
environmental
regulations,
while
also
projecting
an
eco‐friendly
image.
This
study
examined
how
executives'
green
cognition
affected
the
corporate
greenwashing
using
both
fixed
effect
and
moderated
mediation
models.
The
findings
indicated
that
significantly
reduced
behavior,
whereas
its
effectiveness
decreased
increasing
financial
constraints.
Additionally,
helped
mitigate
by
promoting
innovation
in
management,
this
was
limited
Furthermore,
highly
competitive
industries
substantial
ownership
stakes
among
senior
executives,
impact
of
on
constrained.
However,
when
roles
chairman
general
manager
were
separate,
effectively
avoided
greenwashing.
Moreover,
after
COVID‐19
pandemic,
inhibitory
became
more
pronounced.
could
offer
valuable
insights
into
reducing
enhancing
credibility.