Sustainability,
Год журнала:
2024,
Номер
16(20), С. 9098 - 9098
Опубликована: Окт. 21, 2024
Both
board
independence
(BI)
and
digital
transformation
(DT)
play
important
roles
in
promoting
Environmental,
Social,
Governance
(ESG)
performance.
However,
few
studies
have
focused
on
their
interaction
effects
ESG
performance
(ESGP).
The
study
selected
Chinese
A-share
listed
companies
from
2013
to
2023
as
the
research
sample
used
a
moderating
effect
model
test
complementary
or
substitutive
relationship
between
two.
empirical
results
show
that
there
is
effect,
rather
than
one.
Further
analysis
of
individual
pillars
revealed
BI
DT
primarily
reflected
corporate
governance.
Moreover,
this
more
pronounced
state-owned
enterprises
non-manufacturing
enterprises,
supervision
mechanisms
may
stronger
role
traditional
independent
director
oversight
mechanisms.
These
findings
uncover
complex
two
governance
ESGP,
offering
insights
for
managers;
need
strike
balance
“human
governance”
“digital
maximize
ESGP.
Business Strategy and the Environment,
Год журнала:
2025,
Номер
unknown
Опубликована: Янв. 2, 2025
ABSTRACT
This
study
examines
the
relationship
between
corporate
digital
transformation
(CDT)
and
environmental,
social,
governance
(ESG)
performance.
Based
on
resource‐based
theory,
findings
indicate
that
CDT
contributes
to
ESG
performance
through
six
channels:
energy
saving,
discouragement
of
greenwashing
behavior,
improvement
technological
innovation
social
responsibility,
alleviation
information
asymmetry,
enhancement
risk
management.
was
more
significant
under
fierce
market
competition
without
cyberattacks.
enriches
literature
economic
impacts
from
perspective
sustainable
development
expands
factors
influencing
technology.
It
directs
government
advance
technology,
foster
a
competitive
environment,
enhance
cybersecurity,
while
also
serving
as
crucial
reference
for
society
in
driving
reform
CDT,
ensuring
economy
promoting
high‐quality
developing
countries,
including
China.
American Journal of Economics and Sociology,
Год журнала:
2024,
Номер
83(4), С. 855 - 881
Опубликована: Июль 2, 2024
Abstract
In
the
wave
of
digital
economy,
supply
chain
digitalization
is
a
visual
manifestation
businesses
integrating
technology
into
their
production
and
operations.
It
helps
companies
enhance
operational
efficiency
competitiveness,
gradually
becoming
key
driver
for
corporate
sustainable
development.
This
study
selects
Chinese
A‐share
listed
from
2012
to
2021
as
research
samples
empirically
tests
impact
on
environment
(E),
social
responsibility
(S),
governance
(G)
(ESG)
performance.
We
find
that
significantly
promotes
ESG
performance,
which
achieved
by
reducing
information
asymmetry
easing
financing
constraints.
The
positive
effect
performance
varies
among
different
enterprises,
with
more
prominent
effects
in
mature
those
at
both
ends
industrial
chain,
located
regions
lower
degree
marketization.
Further
analysis
reveals
brings
about
an
innovation
enterprises.
These
findings
enrich
providing
valuable
insights
promoting
supply‐side
structural
reforms
Sustainability,
Год журнала:
2025,
Номер
17(8), С. 3308 - 3308
Опубликована: Апрель 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.
International Journal of Finance & Economics,
Год журнала:
2025,
Номер
unknown
Опубликована: Янв. 20, 2025
ABSTRACT
Digitalisation
and
sustainability
are
not
just
critical
business
notions;
they
also
interdependent
drivers
of
future
success.
By
employing
digital
tools,
firms
can
improve
their
environmental,
social,
governance
(ESG)
performance,
increase
transparency,
maintain
stakeholders'
accountability.
This
increasing
significance
has
elevated
the
value
examining
impact
digitalisation
on
firm‐level
ESG
performance
disclosures.
study
explores
this
relationship
by
synthesising
199
relevant
research
records
published
during
2019–2024,
obtained
from
Web
Science
Scopus,
using
a
bibliometric
systematic
literature
review
approach.
Our
descriptive
analysis
reveals
exponential
growth
in
publications
period,
focusing
predominantly
quantitative
leveraging
secondary
data.
Regression
emerged
as
most
popular
analytical
technique,
followed
structural
equation
modelling.
The
theoretical
foundations
based
resource‐based
view
dynamic
capabilities
view.
Co‐occurrence
identifies
China,
Italy,
England
leading
contributors,
with
hot
spots
centring
around
concepts
such
‘Industry
4.0’,
‘sustainability
performance’,
‘sustainable
development’,
reporting’.
Co‐citation
highlights
journals,
authors,
documents,
emphasising
scholarly
field.
Further,
thematic
uncovers
benefits
across
four
dominant
dimensions:
supply
chain
sustainability,
assessment,
accounting
reporting.
Finally,
we
discuss
knowledge
gaps
propose
questions
to
advance
understanding
emerging
Business Ethics the Environment & Responsibility,
Год журнала:
2025,
Номер
unknown
Опубликована: Фев. 10, 2025
ABSTRACT
In
the
era
of
digital
economy,
important
issue
for
enterprises
is
how
to
achieve
optimal
performance
by
balancing
development
technology
and
undertaking
responsibility.
Based
on
distinctiveness
theory,
we
explore
balance
tension
between
political
strategy
competitive
from
perspective
corporate
responsibility
firm
performance.
Observing
data
such
as
annual
reports,
patent
application
information,
operating
conditions
Chinese
A‐share
listed
companies
2009
2021
reveals
impact
responsibility,
substantive
symbolic
The
research
results
show
that
innovation
superior
in
promoting
Mechanism
analysis
shows
satisfies
firm's
positively
impacts
through
management
empowerment.
contrast,
improves
empowering
workforce.
Further
find
moderates
negatively
relationship
This
study
incorporates
into
a
unified
framework,
which
provides
new
interpretative
path
improving
contributes
practical
references
firms
“win‐win”
situation
competitiveness
social
value.
Business Strategy and the Environment,
Год журнала:
2025,
Номер
unknown
Опубликована: Март 3, 2025
ABSTRACT
In
the
era
where
environmental,
social,
and
governance
(ESG)
practices
are
critical
for
corporate
sustainability
long‐term
competitiveness,
understanding
drivers
of
ESG
performance
remains
a
pressing
challenge.
While
CEOs'
key
role
in
shaping
organizational
strategies,
little
is
known
about
how
diversity
their
functional
experiences
influences
outcomes.
To
fill
gap,
this
study
draws
on
upper
echelons
theory,
managerial
entrenchment
thesis,
theory
to
explore
CEO
experience
impacts
performance.
Utilizing
dataset
Chinese
listed
companies
from
2010
2022
employing
OLS,
PSM,
Heckman
two‐step
regression
models,
we
find
that
CEOs
with
diverse
enhance
However,
positive
relationship
moderated
by
contextual
factors:CEO–board
friendship
ties
within
firms
weaken
association,
while
heightened
media
attention
strengthens
it.
Furthermore,
effect
more
pronounced
manufacturing
non‐SOEs,
demonstrate
greater
motivation
competence
drive
initiatives.
By
exploring
affects
firms'
contingencies
moderating
effect,
advances
theoretical
provides
actionable
insights
improving
perspective
strategic
leadership.
Business Strategy and the Environment,
Год журнала:
2024,
Номер
unknown
Опубликована: Июль 24, 2024
Abstract
Choices
in
going
public
are
important
business
strategies
that
can
influence
Environmental,
Social
and
Governance
(ESG)
performance
through
varying
levels
of
regulatory
scrutiny,
investor
expectations,
governance
improvements,
attention
strategic
focus.
We
investigate
the
impact
listing
approach
on
ESG
China
over
period
2009
to
2022,
by
comparing
firms
via
initial
offering
(IPO)
versus
reverse
merger
(RM).
Consistent
with
our
institutional,
legitimacy
averse‐selection
hypotheses,
we
find
RM
exhibit
significantly
lower
compared
IPO
firms,
a
difference
attribute
greater
pressure,
higher
litigation
risk,
financing
constraints
poorer
internal
controls
experienced
firms.
These
factors
likely
reduce
management's
willingness
invest
improve
outcomes.
However,
as
time
passed,
discrepancy
between
gradually
diminished.
Additionally,
nature
state
ownership
reduced
competitive
pressure
industry
also
serve
mitigate
negative
RMs
firms'
performance.
To
promote
sustainable
development,
offers
better
strategy,
creating
shared
value
among
broader
range
stakeholders,
including
socially
responsible
investors,
advocacy
groups
regulators.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2024,
Номер
unknown
Опубликована: Окт. 10, 2024
Abstract
The
study
explores
the
relationship
between
corporate
social
responsibility
practice
(CSRP),
firm
performance
(FIPE),
and
environmental,
governance
(ESGP)
within
context
of
several
developing
countries
in
Asia.
Using
Thomson
Reuters
Eikon
database,
our
focus
sample
comprised
6927
firms
operating
10
Asian
countries,
namely
Indonesia,
Israel,
Jordan,
Malaysia,
Pakistan,
Philippines,
Saudi
Arabia,
Thailand,
Turkey,
Vietnam.
After
a
thorough
screening
process,
total
817
were
included
final
dataset,
covering
years
2019
to
2023,
resulting
4085
firm‐year
observations.
Through
use
maximum
likelihood
structural
equation
modeling
(ML‐SEM),
findings
reveal
that
CSRP
FIPE
positively
influence
ESGP
context.
Additionally,
variable
demonstrates
an
additional
mediating
role
ESGP.
Furthermore,
carbon
emission
(CAEM)
plays
significant
moderating
CSRP‐ESGP
nexus.
By
focusing
on
enhancing
CSRP,
FIPE,
reducing
CAEM,
both
businesses
governments
can
collaboratively
work
towards
advancing
sustainability
efforts
across
region.
Therefore,
paper
provides
insight
this
using
empirical
evidence
from
countries.
