Business Ethics the Environment & Responsibility,
Год журнала:
2023,
Номер
unknown
Опубликована: Авг. 15, 2023
Abstract
Governing
greenwashing
in
environmental,
social,
and
governance
(ESG)
disclosure
is
an
important
issue,
but
relevant
literature
scant.
Based
on
the
data
Chinese
A‐share
listed
firms
from
2012
to
2021,
we
investigate
role
of
corporate
digital
transformation
(DT)
ESG
its
influencing
mechanism.
We
find
that
DT
significantly
inhibits
greenwashing.
Moreover,
mitigates
by
enhancing
green
technology
innovation
(i.e.,
channel),
reducing
information
asymmetry
increasing
trade
credit
resource
channel).
From
perspective
investor
attention,
both
retail
investors'
online
opinions
institutional
site
visits
strengthen
inhibitory
effect
Furthermore,
such
more
pronounced
large
firms,
industries
with
high
competition,
regions
strong
intellectual
property
protection.
This
research
provides
new
insights
policy
suggestions
for
governing
behavior.
Business Strategy and the Environment,
Год журнала:
2023,
Номер
33(2), С. 352 - 368
Опубликована: Июнь 27, 2023
Abstract
The
mechanisms
underlying
the
relationship
between
firms'
digitalization
transformation
and
environmental,
social,
governance
(ESG)
are
underexplored.
Using
a
sample
of
Chinese
listed
firms
from
2011
to
2020,
this
research
explores
whereby
affects
ESG
performance.
We
found:
(i)
can
effectively
promote
performance;
(ii)
digital
promotes
performance
by
enhancing
internal
control
green
innovation;
(iii)
positive
effects
more
pronounced
in
non‐state‐owned‐enterprises
(non‐SOEs)
manufacturing
industry,
hi‐tech
firms,
as
well
with
higher
ratio
independent
directors
analyst
coverage.
(iv)
government's
supportive
attitude
towards
industrial
policy
has
moderating
effect
on
impact
performance,
degree
marketization
region
where
firm
is
located
negative
Our
deepens
understanding
nuanced
mechanism
their
Oeconomia Copernicana,
Год журнала:
2022,
Номер
13(3), С. 783 - 829
Опубликована: Сен. 25, 2022
Research
background:
The
rapid
development
of
digital
economy
has
set
off
a
new
wave
enterprise
reform.
Developing
the
is
not
only
an
urgent
requirement
current
situation,
but
also
important
way
to
meet
people's
better
life.
Purpose
article:
This
paper
attempts
reveal
role
technology
on
debt
financing
cost
micro
enterprises,
and
provide
evidence
for
integration
real
economy.
At
same
time,
this
wants
relevant
guidance
formulating
related
policies
reducing
Methods:
Taking
China?s
A-share
listed
companies
from
2007
2020
as
sample,
empirically
tests
impact
transformation
its
mechanism.
In
robustness
test,
uses
measures
changing
independent
variables
dependent
variables,
instrumental
variable
method
quantile
regression
method.
mechanism
intermediary
effect
model.
further
study,
group
regression.
Findings
&
value
added:
study
finds
that
enterprises
significantly
reduces
financing.
Mechanism
show
in
costs
mainly
realized
by
information
asymmetry
alleviating
agency
problems.
Further
relationship
between
affected
degree
market
competition,
whether
it
high-tech
audit
quality.
When
competition
high,
one,
or
audited
four
major
international
accounting
firms,
reduction
more
significant.
used
applicable
other
economic
management
proves
positive
significance
transformation,
which
conducive
promoting
enterprises.
Especially
those
non-high-tech
industries,
they
should
speed
up
pace.
certain
guiding
introduction
implementation
encourage
transformation.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2023,
Номер
30(6), С. 3189 - 3202
Опубликована: Июнь 12, 2023
Abstract
Digital
transformation
is
globally
pervasive,
and
exploring
how
it
can
shape
enterprises'
sustainable
development
significant.
Using
the
panel
data
of
710
listed
corporates
in
China
from
2011
to
2020,
this
paper
empirically
investigates
impact
digital
on
corporate
Environmental,
Social
Governance
(ESG)
performance
with
fixed
effect
model
SYS‐GMM
method.
The
results
indicate
that
significantly
improves
ESG
performance,
especially
environmental
social
performance.
A
looser
financing
constraint
(FC)
environment
will
make
improvements
more
visible.
Among
low
FCs,
private
corporates,
non‐technical
has
a
noticeable
improving
by
easing
FCs.
Our
research
presents
implications
for
policymakers
business
decision‐makers
achieve
alignment
between
digitalization
sustainability.
Applied Economics Letters,
Год журнала:
2024,
Номер
unknown, С. 1 - 6
Опубликована: Янв. 8, 2024
This
study
investigates
the
detrimental
influence
of
COVID-19
pandemic
on
corporate
innovation
persistence
and
explores
mitigating
effect
digital
transformation
by
using
Chinese
A-share
listed
companies
from
2011
to
2021.
We
find
that
engenders
a
reduction
in
persistence.
However,
higher
degree
effectively
alleviates
this
through
three
mechanisms:
alleviating
financial
constraints,
maintaining
business
stability,
improving
investment
efficiency.
Our
findings
contribute
literature
concerning
relationship
between
innovation,
provide
micro-level
evidence
enterprises
mitigate
public
emergencies.
