A Study on the Impact of Digital Transformation on Corporate ESG Performance: The Mediating Role of Green Innovation

Sustainability, Год журнала: 2023, Номер 15(8), С. 6568 - 6568

Опубликована: Апрель 12, 2023

Corporate performance in ESG has received increased attention; however, the discussion on how digital development will affect corporate practice of needs to be deepened. This paper discusses impact transformation using multiple linear regressions with STATA 17.0 for 2707 companies listed China A-shares period 2010–2021. Based principal–agent theory, resource-based theory and signaling study finds that can improve performance. From an external perspective, contribution diminishes when environmental uncertainty increases; from internal positive effect is more significant larger-scale enterprises. In addition, further enhance by promoting green innovation, i.e., innovation a mediating role relationship between two factors. The findings introduce new thinking factors influence performance, advance relevant research provide important references managers government departments who are concerned about make appropriate decisions.

Язык: Английский

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Corporate digital transformation and financialization: Evidence from Chinese listed firms

Finance research letters, Год журнала: 2023, Номер 57, С. 104229 - 104229

Опубликована: Июль 22, 2023

Язык: Английский

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Digital transformation and corporate environmental performance: Evidence from Chinese listed companies

Technological Forecasting and Social Change, Год журнала: 2024, Номер 201, С. 123159 - 123159

Опубликована: Янв. 16, 2024

Язык: Английский

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The impact of digital-oriented mergers and acquisitions on enterprise labor demand

International Review of Financial Analysis, Год журнала: 2024, Номер 96, С. 103778 - 103778

Опубликована: Ноя. 1, 2024

Язык: Английский

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Unveiling the green innovation paradox: Exploring the impact of carbon emission reduction on corporate green technology innovation

Technological Forecasting and Social Change, Год журнала: 2024, Номер 207, С. 123562 - 123562

Опубликована: Июль 18, 2024

Язык: Английский

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The impact of digital transformation and earnings management on ESG performance: evidence from Chinese listed enterprises

Scientific Reports, Год журнала: 2024, Номер 14(1)

Опубликована: Янв. 8, 2024

Abstract The improvement of enterprise ESG performance is one the key driving forces to achieve goal economic and social green development. There a gap between knowledge practice in Chinese enterprises, digital transformation (DT) provides new ideas for research purpose this paper explore impact mechanism DT on specific path drive ESG. It reference listed enterprises rely empower their sustainable development capability. This takes panel data A-share from 2011 2021 as sample measures core indicators using text mining method, modified Jones model, Roy-Chowdhury model. On basis, combination econometric models qualitative comparative analysis, we empirically analyze mechanisms well grouping paths that performance. main conclusions are shown follows. First, can significantly reduce ESG, with an coefficient − 0.013, which significant at 5% level. reflects stage has certain deficiencies. matching lag enterprise's internal organizational resources. entry technology will have traditional operations, high uncertainty adds some hidden costs enterprise. Secondly, there indirect suppression effect accrued earnings management (AEM) transmission affecting verified information asymmetry inhibit EM activities, thus reducing Finally, total six configurations achieved valuations. High practice-low manipulation; intelligence-low intelligence-digital resources; resources-inadequate infrastructure.; practice-bottom deficiency; intelligence-high manipulation. Through configuration further verified. lack AEM usually condition high-valuation group. Meanwhile, intelligence, resources, instrumental variables approach robustness tests support these findings.

Язык: Английский

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Revolutionizing energy practices: Unleashing the power of artificial intelligence in corporate energy transition

Journal of Environmental Management, Год журнала: 2024, Номер 357, С. 120806 - 120806

Опубликована: Апрель 1, 2024

Язык: Английский

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Digital transformation along the supply chain: Spillover effects from vertical partnerships

Journal of Business Research, Год журнала: 2024, Номер 183, С. 114842 - 114842

Опубликована: Июль 20, 2024

Язык: Английский

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Digital transformation of enterprises promotes green technology innovation – The regulated mediation model

Technological Forecasting and Social Change, Год журнала: 2024, Номер 209, С. 123812 - 123812

Опубликована: Окт. 31, 2024

Язык: Английский

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Manufacturing Enterprise Digital Transformation, Manager Cognition, and Strategic Risk-Taking—Evidence from China

International Review of Economics & Finance, Год журнала: 2025, Номер unknown, С. 103906 - 103906

Опубликована: Янв. 1, 2025

Язык: Английский

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