Environment-Behaviour Proceedings Journal,
Год журнала:
2025,
Номер
10(31), С. 171 - 177
Опубликована: Янв. 30, 2025
This
study
aimed
to
empirically
test
the
impact
and
mechanisms
of
digital
transformation
on
financing
constraints
following
implementation
new
auditing
standards
in
China.
The
uses
a
panel
dataset
21,290
non-financial
A-share
firms
from
2017
2022.
Through
multiple
regression
analysis,
research
finds
that
key
audit
matters
(KAMs)
disclosures
help
alleviate
constraints.
Digital
significantly
increases
KAMs
disclosures,
partially
mediating
its
effect
findings
contribute
literature
economic
consequences
effectiveness
revised
standards.
Sustainability,
Год журнала:
2024,
Номер
16(7), С. 2651 - 2651
Опубликована: Март 23, 2024
The
Chinese
manufacturing
industry
faces
many
challenges
to
sustainable
development.
This
study
examines
how
transformational
leadership,
corporate
culture,
and
digital
transformation
affect
organizations’
sustainability.
It
will
also
examine
the
moderating
role
of
environmental
dynamism
mediating
effect
innovation
capabilities.
A
self-administered
survey
was
distributed
350
companies’
owners,
managers,
leaders,
employees,
etc.
Participants
were
selected
via
convenient
sampling.
data
collection
effort
validated
findings
empirically
tested
theories.
Smart
PLS
structural
equation
modelling
(PLS-SEM),
quantitative
research,
cross-research
are
used
in
this
study.
suggest
that
significantly
Innovation
capability
does
not
relationship
between
culture
However,
it
mediates
transformation,
business
capabilities
sustainability
performance
moderated
by
dynamism.
contributes
theory
showing
managers
can
help
companies
grow
indefinitely.
have
major
implications
for
China,
a
highly
industrialized
nation.
could
benefit
regulatory
authorities,
academic
institutions,
industry,
government
agencies,
researchers.
Sustainability,
Год журнала:
2025,
Номер
17(3), С. 823 - 823
Опубликована: Янв. 21, 2025
This
paper
examines
the
intertwined
dynamics
among
digital
transformation,
IT
innovation,
and
sustainability
their
collective
influence
on
firm
performance
in
response
to
evolving
business
landscape
characterized
by
digitalization,
concerns.
The
study
investigates
how
these
factors
collectively
impact
analyzing
a
panel
dataset
of
1510
global
companies
from
2013–2023.
model
utilizes
multiple
linear
regression
analysis
incorporate
scores
as
dependent
variable.
At
same
time,
are
independent
variables,
alongside
firm-level
control
variables.
results
reveal
that
transformation
positively
influences
innovation
strategic
(BM)
development,
confirming
its
direct
performance.
Additionally,
firms
with
simpler
younger
structures
achieve
better
outcomes
than
larger
more
established
ones.
However,
has
limitations,
it
is
based
spanning
11
years;
extending
different
longer
period
could
provide
insights
into
nature
which
inherently
dynamic.
groundbreaking
exploring
factors,
offering
unique
perspective
through
an
11-year
focus
assessing
dynamic
models.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2023,
Номер
31(2), С. 1177 - 1202
Опубликована: Сен. 26, 2023
Abstract
Environmental,
social,
and
governance
(ESG)
practices
play
an
increasingly
important
role
in
achieving
sustainable
development
goals.
Drawing
on
institutional
theory,
this
paper
empirically
explores
whether
how
green
financial
policy
affects
corporate
ESG
performance.
Taking
China's
pilot
for
finance
reform
innovation
(GFP)
as
a
quasi‐natural
experiment,
we
employ
the
difference‐in‐differences
model
to
investigate
causal
relationship
between
We
find
that
GFP
significantly
improves
The
results
are
robust
series
of
checks
such
parallel
trend
examination,
placebo
test,
mitigation
omitted
variable
bias,
alternative
variables,
exclusion
contemporaneous
policies.
heterogeneity
analysis
shows
positive
impact
performance
is
more
pronounced
firms
with
tighter
constraints,
higher
agency
costs,
external
pressures.
On
basis,
further
document
investee
ownership.
above
findings
indicate
formal
institution
government‐led
can
positively
affect
performance,
market
participants‐institutional
investors
help
strengthen
effect.
Overall,
our
study
sheds
light
significant
promoting
sustainability.
Corporate Social Responsibility and Environmental Management,
Год журнала:
2023,
Номер
31(2), С. 1156 - 1176
Опубликована: Сен. 24, 2023
Abstract
Digital
transformation
has
become
a
wave
sweeping
across
the
globe,
affecting
all
industries
with
unprecedented
speed
and
breadth,
it
is
urgent
to
introduce
digital
into
corporate
social
responsibility
(CSR)
field.
This
study
aims
investigate
impact
of
on
CSR
performance
its
influencing
mechanism.
The
findings
are
as
follows:
(1)
can
improve
performance;
(2)
from
dual
perspective
internal
drive
external
governance,
we
figure
out
that
improves
by
improving
green
management
innovation
analyst
coverage;
(3)
further
analysis
shows
differs
under
different
resource
endowments
institutional
environments
(i.e.,
formal
informal
institutions).
Specifically,
this
promoting
effect
only
reflected
incorporates
more
resources
human
resources,
cultural
employment
economic
resources),
strong
environmental
enforcement
or
high
media
attention.
In
context
transformation,
enriches
mechanism
great
practical
significance
for
corporates,
markets,
governments
other
stakeholders.
Meanwhile,
guidance
corporates
fulfill
their
achieve
sustainable
development
goals
in
era.
Industrial Management & Data Systems,
Год журнала:
2023,
Номер
123(12), С. 3137 - 3163
Опубликована: Окт. 12, 2023
Purpose
Based
on
the
background
of
enterprise
digital
transformation,
this
paper
aims
to
examine
impact
digitization
cooperative
behavior
and
environmental
performance
green
technology
innovation.
Design/methodology/approach
By
constructing
a
model
quantity
competition
between
two
enterprises,
examines
innovation
from
micro
level.
It
uses
Shanghai
Shenzhen
A-share-listed
companies
as
research
samples.
An
unbalanced
panel
data
set
2011
2018
was
constructed
empirically
test
effect
transformation
enterprises.
Findings
The
findings
reveal
following.
First,
can
significantly
improve
Second,
technological
sharing
plays
an
intermediary
role
performance.
Third,
when
level
is
high,
brought
about
by
stronger
enterprises
tend
carry
out
Lastly,
development
regional
science
finance
positive
regulatory
in
Originality/value
This
first
proposes
that
innovation-sharing
important
mechanism
enterprises'
authors
analyze
heterogeneity
digitalization
also
discuss
moderating
levels
relationship
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
