Digitization path to improve ESG performance: A study on organizational perspectives DOI Creative Commons
Feifei Zhao, Zhipeng Han, Liguo Wang

и другие.

PLoS ONE, Год журнала: 2024, Номер 19(12), С. e0313686 - e0313686

Опубликована: Дек. 4, 2024

Digital technology development provides new opportunities for environmental, social, and governance (ESG) performance research to better evaluate firm ESG performance, improve decision-making efficiency, enhance competitiveness. Therefore, under the background of digital economy, studying digitization mechanisms on is great theoretical practical significance, which can help firms achieve sustainable create more value stakeholders. We use 3,827 listed A-share companies in China from 2003 2021 as sample our empirical research. Results show that significantly improves this conclusion remains valid after a series robustness tests. Through mechanism analysis, we find through organizational resilience further reveal redundancy has positive moderating effect between performance. According heterogeneity marginal effects are stronger among with high market competition, East-Central region, non-heavily polluting industries, standard audit opinions, without significant across nature equity. Our basis drive ideas how Chinese era.

Язык: Английский

Digital Transformation, Internationalisation and ESG Performance of Multinational Companies DOI Creative Commons
Xu Xin, Mingping Sun

Managerial and Decision Economics, Год журнала: 2025, Номер unknown

Опубликована: Янв. 29, 2025

ABSTRACT This study examines the impact and mechanism of digital transformation on corporate environmental, social governance (ESG) performance Chinese A‐share listed multinational companies (MNCs) from 2011 to 2021. Corporate can enhance ESG by reducing institutional distance, improving internal control quality absorptive capacity. The level internationalisation also has a positive this relationship. effect MNCs is more pronounced in non–high‐tech industries mature companies. offers theoretical support for MNCs' managing cross‐border operational risks through transformation.

Язык: Английский

Процитировано

0
The Impact of Enterprise Digital Transformation on ESG Performance: Evidence from China DOI Open Access
Hong Zhang, Jiehua Liu,

Jiang He

и другие.

Managerial and Decision Economics, Год журнала: 2025, Номер unknown

Опубликована: Март 6, 2025

ABSTRACT Beyond improving financial performance, enterprise digital transformation (EDT) also contributes to social and environmental well‐being. This study aims investigate the impact mechanism of EDT on environmental, social, governance (ESG) performance applies fixed‐effects model regress panel data Chinese listed companies from 2009 2022. We find that promotes ESG by optimizing internal controls information disclosure quality, with blockchain contributing more prominently. positive effect is significant among enterprises are state‐owned, larger, polluting. Further analysis shows improves leads value increase financing constraint alleviation. Our findings guide governments actively promote EDT, facilitate green low‐carbon transitions, incentivize practices.

Язык: Английский

Процитировано

0
The Impact of ESG Performance on Green Technology Innovation: A Moderating Effect Based on Digital Transformation DOI Open Access
Xu Chen,

Yu He

Sustainability, Год журнала: 2025, Номер 17(7), С. 3170 - 3170

Опубликована: Апрель 3, 2025

Corporate environmental, social, and governance (ESG) performance has emerged as a critical focus of societal academic interest. This study employs an empirical analysis utilizing sample Chinese A-share listed companies to investigate the relationship between ESG green technology innovation. The results demonstrate that significantly enhances innovation, with digital transformation acting moderating variable in this relationship. Furthermore, reveals corporate social responsibility internal mechanisms exert more substantial influence on innovation compared other dimensions. Notably, impact is pronounced among firms non-polluting industries those operating regions characterized by higher levels marketization.

Язык: Английский

Процитировано

0
Does banking relationships promote environmental, social, and governance performance? Empirical evidence from A‐share listed firms in China DOI
Menghan Wang, Qi Zhao, Xiaoxiao Gong

и другие.

Managerial and Decision Economics, Год журнала: 2024, Номер unknown

Опубликована: Сен. 7, 2024

Abstract This study investigates the impact of banking relationships on corporate environmental, social, and governance (ESG) performance using data from A‐share listed firms in China 2009 to 2019. Results show that negatively ESG performance. Mechanism analysis finds increase agency costs financial investment, thereby diminishing Corporate executives with backgrounds banks holding firm shares dampen performance, whereas bank do not yield significant Our also negative is mitigated by analyst attention supervisory institutional investors.

Язык: Английский

Процитировано

2
Shifting Proactive or Keeping Silent: How Does Environmental Legislation Enhance Companies' ESG Performance? DOI Open Access

Xijia Huang,

Wenkai Ao,

Wei Hu

и другие.

Managerial and Decision Economics, Год журнала: 2024, Номер unknown

Опубликована: Дек. 23, 2024

ABSTRACT By integrating the behavioral theory of firms with institutional theory, this study examines causal impact environmental legislation on corporate ESG performance through a quasi‐natural experiment involving implementation China's New Environmental Protection Law (NEPL). Utilizing data Chinese listed companies from 2010 to 2021 and employing difference‐in‐differences model, our findings reveal that NEPL significantly boosts performance, improvements increasing over time. Our mechanism analysis indicates enhancement is primarily driven by improved quality information disclosure, suggesting proactive disclosure under stringent legislation. Further heterogeneity reveals complementary effects private attribute, shareholdings, public media attention. This paper opens “black box” how influences perspective strategic company highlighting critical role in navigating complex external environments.

Язык: Английский

Процитировано

1
Corporate performance: green supply chain management, digital transformation and carbon neutrality DOI
Yuhan Chen, Hailan Guo

Management Decision, Год журнала: 2024, Номер unknown

Опубликована: Дек. 27, 2024

Purpose This study examines the interdependent relationships between green supply chain management (GSCM), carbon neutrality capability (CNC), digital transformation (DT) and firm performance (FP) among enterprises listed on Chinese stock market. The primary objective is to provide a scholarly examination that may help these organisations enhance their GSCM practices significantly. Design/methodology/approach Drawing data from mainland publicly firms over period 2014 2021, this posits methodically evaluates four hypotheses: (1) are positively associated with an increase in CNC; (2) have beneficial impact FP; (3) DT moderates GSCM–FP relationship (4) CNC mediates effect of FP. Findings Contrary initial assumptions, findings suggest initially negative However, concerted focus has potential convert trajectory into positive influence further identify significant moderating relationship. Originality/value enrich academic discourse concerning symbiotic effects GSCM, By systematically analysing dynamics, underscores critical importance successful application practices, thus offering valuable contributions literature sustainable corporate operations.

Язык: Английский

Процитировано

1
Digitization path to improve ESG performance: A study on organizational perspectives DOI Creative Commons
Feifei Zhao, Zhipeng Han, Liguo Wang

и другие.

PLoS ONE, Год журнала: 2024, Номер 19(12), С. e0313686 - e0313686

Опубликована: Дек. 4, 2024

Digital technology development provides new opportunities for environmental, social, and governance (ESG) performance research to better evaluate firm ESG performance, improve decision-making efficiency, enhance competitiveness. Therefore, under the background of digital economy, studying digitization mechanisms on is great theoretical practical significance, which can help firms achieve sustainable create more value stakeholders. We use 3,827 listed A-share companies in China from 2003 2021 as sample our empirical research. Results show that significantly improves this conclusion remains valid after a series robustness tests. Through mechanism analysis, we find through organizational resilience further reveal redundancy has positive moderating effect between performance. According heterogeneity marginal effects are stronger among with high market competition, East-Central region, non-heavily polluting industries, standard audit opinions, without significant across nature equity. Our basis drive ideas how Chinese era.

Язык: Английский

Процитировано

0