International Journal of Disclosure and Governance, Год журнала: 2024, Номер unknown
Опубликована: Апрель 5, 2024
Язык: Английский
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
Процитировано
21
Resources, Год журнала: 2024, Номер 13(2), С. 22 - 22
Опубликована: Фев. 1, 2024
This paper examines the role of dynamic capabilities as resources for achieving environmental sustainability, economic and corporate social responsibility within pillars Sustainable Development Goals. Economic growth technological progress, while driving societal advancements, have also contributed to challenges such inefficient resource utilization, inequality, climate change, unsustainable production. Through an integrative review, identifies sixteen incorporated into a business framework. These aim support along with in line The emphasizes opportunities companies academia adopt sustainable practices. contribution aims advance broader objective development by promoting balance between progress responsible management.
Язык: Английский
Процитировано
9
The Journal of Environment & Development, Год журнала: 2024, Номер 33(2), С. 286 - 311
Опубликована: Янв. 3, 2024
There is growing interest in the relationship between digitalization and environmental, social, governance (ESG) performance, but existing research focuses on one-way ignores two-way mechanism. Based a sample of 3335 listed companies China 2020, this study adopts spatial simultaneous equation model to investigate bidirectional mechanism companies’ ESG performance. The results show that performance have significant positive mechanism; enhances while promotes digitalization. also indicate intra-industry spillover effect for both digitization Further shows does not differ depending definition weights, however, effects do weights.
Язык: Английский
Процитировано
8
Applied Sciences, Год журнала: 2024, Номер 14(14), С. 6024 - 6024
Опубликована: Июль 10, 2024
In pursuit of profit maximization through practices that promote sustainable development, companies increasingly use environmental, social, and governance (ESG) criteria to guide investment. However, there are challenges in implementing these across diverse sectors, such as the construction industry, especially emerging countries with limited related studies. This study validated ESG industry an country like Brazil, considering its relationship United Nations Sustainable Development Goals (SDGs). A literature review identified associated implementation, followed by development a questionnaire based on challenges. Subsequently, was administered professionals using Lawshe method. Twenty-seven were identified, which twelve validated, including lack standardized performance indicators, regulatory guidelines practices, organizational resistance, insufficient transparency non-financial indicators. provides guidance for overcoming successful adoption industry. It also identifies most-impacted SDGs lays foundation future actions promoting countries.
Язык: Английский
Процитировано
6
Journal of Infrastructure Policy and Development, Год журнала: 2024, Номер 8(8), С. 6366 - 6366
Опубликована: Авг. 9, 2024
This research reviews the environmental, social, and governance (ESG) performance of corporate social responsibility (CSR) technology innovation development, analyzes impact on ESG its influencing mechanism. In additional, main purpose this study is to gain an understanding relationships performance, CSR in Art industry. We found that art firm, with moderating variable has a significant positive CSR. Likewise, based primary panel data collected from 161 consumer, product service manufacturing companies through electronic questionnaire (Google, Microsoft online survey) five-point Likert measurement scale. The exploratory factor analysis proposed be carried out using IBM SPSS 27.0 confirmatory (CFA analysis) SmartPLS.4.0 software, investigate factors reliability construct items validate factorial structure variables. Moreover, digital potential contribute impact. Based these findings, we propose relevant recommendations improve Our findings offer excited knowing learning Chinese Furthermore, extends stakeholders theory Schumpeter’s Innovation Theory by proving their utility perspective CSR, performance.
Язык: Английский
Процитировано
6
Sustainability, Год журнала: 2024, Номер 16(17), С. 7621 - 7621
Опубликована: Сен. 3, 2024
With the development of digital technologies, impact transformation on corporate performance in environmental, social responsibility, and governance areas warrants further research. This study aims to delve into how may a company’s ESG from perspective supply chain resilience. We collect non-financial listed companies China’s A-shares 2009 2022 as research samples. The results show that can significantly improve performance. Digital enhance resilience, namely by reducing supplier customer concentration also reveal non-heavy polluting companies, high-tech eastern regions are more sensitive terms paper contributes examining relationship between performance, providing both theoretical foundation practical recommendations for guiding achieving improving their
Язык: Английский
Процитировано
6
Humanities and Social Sciences Communications, Год журнала: 2024, Номер 11(1)
Опубликована: Янв. 2, 2024
Abstract To analyse the impact of free trade zone (FTZ) policy on firms’ innovation performance, this study conducted a quasi-natural experiment involving FTZ promotion, matched information establishment China’s FTZs with patent data for listed companies from 2012 to 2020, and applied identification, estimation inference processes identify effects using time-varying difference-in-differences model. The validity findings was confirmed parallel trend test, placebo test high-dimensional fixed estimation, mediating roles financing constraints industrial agglomeration performance were analysed. address endogeneity issue eliminate regression bias resulting non-random selection, an instrumental variable propensity score matching employed. In addition, further explored by analysing moderating contextual factors firm heterogeneity. results showed that has considerably enhanced enterprises in pilot areas, increasing level alleviating enhancing agglomeration. economic development degree government involvement have also influenced effect enterprises’ performance. Firm heterogeneity, including such as size, ownership, industry affiliation location, influences effects. effort accelerate implementation policy, in-depth analysis underlying mechanism its enterprise provided, thereby providing realistic basis expansion policy.
Язык: Английский
Процитировано
5
Sustainability, Год журнала: 2024, Номер 16(5), С. 1836 - 1836
Опубликована: Фев. 23, 2024
The digital transformation of enterprises has become an inevitable trend. Conducting a bibliometric analysis the literature on and exploring current status will provide valuable references suggestions for enterprises. Both review methods are utilized in this study. Among tools HistCite CiteSpace. This study finds that Parida V Technology Forecasting Social Change most prolific authors journals enterprise transformation, respectively. USA publications, Copenhagen Business School is influential institution. Three stages shown by citation mapping: budding stage (before 2014), system formation (2015–2019), diversified development (2020–present). Based keyword co-occurrence emergent analysis, constructs conceptual framework four aspects: technology adoption, dynamic capabilities, innovation orientation, performance. provides systematic overview research, establishes certain theoretical insights to steer corresponding practical activities.
Язык: Английский
Процитировано
5
PLoS ONE, Год журнала: 2024, Номер 19(4), С. e0302029 - e0302029
Опубликована: Апрель 17, 2024
In light of the long-term constraints posed by "dual carbon" objective, can digital technology emerge as a transformative solution for enterprises to embark on sustainable development trajectory? The existing body research has yet reach consensus. order shed further intricate relationship between transformation and ESG performance enterprises, this study empirically examines mechanisms boundaries through which influences performance, based observational data from A-share manufacturing listed companies in Shanghai Stock Exchange Shenzhen spanning 2011 2021. findings demonstrate that exerts significant positive impact enterprises. Mechanism analysis reveals enabling effect primarily enhances company transparency, thereby fostering continuous improvements among expectation gap will give rise phenomenon "stop-loss time" impede promotional transformation. Further investigation into industrial characteristics industry competition intensity indicates state-owned those operating within highly competitive environments experience more pronounced effects their performance. This expands mechanism boundary provides new perspective realize collaborative green.
Язык: Английский
Процитировано
5
Опубликована: Янв. 1, 2025
Язык: Английский
Процитировано
0