Impact of business environment uncertainty on ESG performance from the perspective of resource supply and demand based on ESG performance

Economic Analysis and Policy, Год журнала: 2025, Номер unknown

Опубликована: Янв. 1, 2025

Язык: Английский

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Firms in Times of Economic Uncertainty: Digital Integration to Counter Information Asymmetry and ESG Controversies

Business Ethics the Environment & Responsibility, Год журнала: 2025, Номер unknown

Опубликована: Янв. 21, 2025

ABSTRACT This study investigates the impact of economic uncertainty on information asymmetry and ESG (Environmental, Social, Governance) controversies within companies, while exploring moderating role digital integration. By analyzing a panel 1303 companies across 20 European countries from 2016 to 2023, employing two‐stage generalized method moments (GMM) least squares (2SLS) for robustness tests, research reveals that uncertainty, as measured by Economic Policy Uncertainty (EPU) index, exacerbates heightens controversies. However, adoption technologies mitigates these adverse effects enhancing transparency reducing likelihood opportunistic behavior. Theoretically, this contributes understanding how digitalization can reinforce corporate governance sustainability in uncertain times. Practically, findings suggest should accelerate their efforts safeguard against destabilizing bolstering social responsibility performance.

Язык: Английский

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Supply chain digitalization and corporate ESG performance

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

Язык: Английский

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Environmental, social and governance performance: dynamic capabilities through digital transformation

Management Decision, Год журнала: 2024, Номер 62(12), С. 4021 - 4049

Опубликована: Июль 10, 2024

Purpose While prior studies predominantly focus on the overall impact of digital transformation environmental, social and governance (ESG) performance, this study employs dynamic capability theory to examine two different dimensions transformation, namely quantity structure, how they influence ESG performance enterprises. The mediating roles attention green innovation are investigated further explore underlying mechanisms. Design/methodology/approach authors apply fixed effects models empirically test hypotheses using samples Chinese A-share listed companies from 2011 2020. In addition, difference-in-differences instrumental variable methods used in robustness test. Findings When is categorized into mechanisms found be distinct. Externally, attracts attention, aiding enterprises evolutionary adaptability acquiring resources support practices. Internally, structure fosters innovation, enabling overcome technical obstacles harness technology’s potential enhance their performance. Originality/value This contributes current knowledge by differentiating which helps mechanism address research gap. Meanwhile, concept employed construct model, offering a deeper perspective expanding theory. nuanced investigation elucidates contribute development utilization capabilities, thereby enhancing enterprises’

Язык: Английский

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Artificial Intelligence Technology and Corporate ESG Performance: Empirical Evidence from Chinese-Listed Firms

Sustainability, Год журнала: 2025, Номер 17(2), С. 420 - 420

Опубликована: Янв. 8, 2025

In the era of artificial intelligence (AI), economic efficiency has an obvious role to play, but “non-economic benefits” have gradually become focus corporate attention; thus, environmental, social, and governance (ESG) a mainstream investment strategy. This paper empirically examines impact application AI technology on ESG performance using sample 4858 listed companies in China from 2007 2022. The study finds that: (1) can significantly enhance performance, this conclusion still holds after series endogeneity treatments robustness tests; (2) mechanism analysis shows that degree digitalization positive moderating effect process affecting performance. channel environmental (E) by strengthening green innovation, social (S) improving philanthropic responsibility, overall with above two sub-items as main aspects. However, also weakens effectiveness internal control, which leads decline (G) performance; (3) Heterogeneity promotes more competitive industries tech-nology-intensive firms, eastern central regions than western northeastern regions, large- medium-sized firms are similarly superior small-sized while room for upward mobility large-sized embody higher promotion large enterprises. provides theoretical evidence enterprises apply improve empirical support around investing practices promoting development.

Язык: Английский

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Digital Transformation and the Quality of Accounting Information Systems in the Public Sector: Evidence from Developing Countries

International Journal of Financial Studies, Год журнала: 2025, Номер 13(1), С. 30 - 30

Опубликована: Фев. 28, 2025

This study explores how digital transformation affects the accounting and auditing profession quality of information system in governmental units two developing contexts Middle East North African (MENA) region—Egypt Saudi Arabia. We collected data by electronically surveying units’ employees countries analyzed them using linear regression analyses. Interestingly, we found a negative effect on systems, which could be interpreted concerning premature status technologies emerging markets. However, was lower Egypt compared to contributes literature focusing sector investigating new context—the MENA region—which has rarely been examined previous studies. Further, it implications for regulators public financial reports supporting process.

Язык: Английский

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Designing interactive learning environments for Mandarin number education

Interactive Learning Environments, Год журнала: 2025, Номер unknown, С. 1 - 26

Опубликована: Март 6, 2025

Язык: Английский

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Environmental, social and governance (ESG) performance and earnings management: the role of gender diversity

Asian Journal of Accounting Research, Год журнала: 2025, Номер unknown

Опубликована: Март 20, 2025

Purpose This study investigates the impact of ESG performance on earnings management practices in Indonesia and also examines whether gender diversity board commissioners moderates this relationship. Design/methodology/approach The sample consisted nonfinancial companies listed Stock Exchange from 2014 to 2022. is proxied by score; calculated Jones modified model. Gender represented proportion female commissioners. research employs a balanced panel; after conducting model tests, common effect used test first hypothesis, fixed applied second hypothesis. Findings provides empirical evidence that higher company associated with lower management. Companies diverse composition their demonstrate stronger negative relationship between Research limitations/implications Empirical important because Indonesia, as G20 member, striving maximize implementation SDGs. significance Goal 5 SDGs, which pertains equality Indonesia. Originality/value complements previous providing strong among companies. Referring Indonesia’s two-tier system focuses equality, value

Язык: Английский

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Do taxes encourage earnings management practice? New evidence for emerging economies

Academia Revista Latinoamericana de Administración, Год журнала: 2025, Номер unknown

Опубликована: Март 20, 2025

Purpose The reasons why a company may engage in earnings management (EM) practices are varied and do not necessarily respond to the fact of committing financial fraud, which be either smooth revenues, meet certain goals, avoid difficulties or have regulatory motivations. Our study will address effect income tax assessment on EM levels, measured according each company’s discretionary accruals per year. Design/methodology/approach We use sample 125 companies from Argentina, Chile, Colombia, Peru Mexico (Pacific Alliance) listed general index country. Using various controls widely recommended literature, we incorporate 4 largest audit firms (BIG4) panel data format for more than 20 years. Findings results indicate that has positive significant relationship with accruals, as well being audited by one BIG4 negatively influencing firm’s practice. With respect controls, Return Assets (ROA) dividends paid statistically accruals. Originality/value contributes policy makers regulators make better decisions regarding control evasion avoidance, given its incidence collection country, eventual public policies can adapted created reduce these effects. According our understanding, there no similar studies emerging countries.

Язык: Английский

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The intersection of digital transformation and environmental responsibility in traditional manufacturing enterprises amid new productive forces

Journal of Cleaner Production, Год журнала: 2025, Номер unknown, С. 145426 - 145426

Опубликована: Апрель 1, 2025

Язык: Английский

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