Digitalisation and Firm‐Level ESG Performance and Disclosures: A Scientometric Review and Research Agenda
International Journal of Finance & Economics,
Год журнала:
2025,
Номер
unknown
Опубликована: Янв. 20, 2025
ABSTRACT
Digitalisation
and
sustainability
are
not
just
critical
business
notions;
they
also
interdependent
drivers
of
future
success.
By
employing
digital
tools,
firms
can
improve
their
environmental,
social,
governance
(ESG)
performance,
increase
transparency,
maintain
stakeholders'
accountability.
This
increasing
significance
has
elevated
the
value
examining
impact
digitalisation
on
firm‐level
ESG
performance
disclosures.
study
explores
this
relationship
by
synthesising
199
relevant
research
records
published
during
2019–2024,
obtained
from
Web
Science
Scopus,
using
a
bibliometric
systematic
literature
review
approach.
Our
descriptive
analysis
reveals
exponential
growth
in
publications
period,
focusing
predominantly
quantitative
leveraging
secondary
data.
Regression
emerged
as
most
popular
analytical
technique,
followed
structural
equation
modelling.
The
theoretical
foundations
based
resource‐based
view
dynamic
capabilities
view.
Co‐occurrence
identifies
China,
Italy,
England
leading
contributors,
with
hot
spots
centring
around
concepts
such
‘Industry
4.0’,
‘sustainability
performance’,
‘sustainable
development’,
reporting’.
Co‐citation
highlights
journals,
authors,
documents,
emphasising
scholarly
field.
Further,
thematic
uncovers
benefits
across
four
dominant
dimensions:
supply
chain
sustainability,
assessment,
accounting
reporting.
Finally,
we
discuss
knowledge
gaps
propose
questions
to
advance
understanding
emerging
Язык: Английский
Artificial intelligence and corporate ESG performance: evidence from China
Applied Economics Letters,
Год журнала:
2025,
Номер
unknown, С. 1 - 7
Опубликована: Фев. 2, 2025
Язык: Английский
A Tale of Two Countries
Advances in business strategy and competitive advantage book series,
Год журнала:
2025,
Номер
unknown, С. 23 - 52
Опубликована: Фев. 4, 2025
This
study
explores
the
effect
of
triple
transformation—environmental,
technological,
and
social
initiatives—on
business
performance
in
UK
France.
The
authors
use
panel
data
from
25
24
French
firms
(2005-2023)
employ
quantile
regression
models
to
assess
impact
research
development
expenses
(RND),
pillar
score
(SPS),
environmental
innovation
(ENIS)
on
return
assets
(ROA).
results
show
SPS
ENIS
negatively
affect
profitability,
especially
for
more
profitable
firms,
while
RND
shows
no
significant
impact.
Firm
size
positively
influences
profitability
but
diminishes
among
top
performers.
Triple
transformation
is
crucial
sustainable
growth,
though
it
may
pose
short-term
financial
challenges
firms.
Policymakers
should
consider
supportive
measures
adopting
sustainability
initiatives.
provides
empirical
insights
into
nuanced
effects
different
economic
contexts.
Язык: Английский
Integrating ESG Framework with Social Sustainability Metrics: A Dual SEM-PLS Formative–Reflective Model Perspective
Sustainability,
Год журнала:
2025,
Номер
17(6), С. 2566 - 2566
Опубликована: Март 14, 2025
Environmental,
Social,
and
Governance
(ESG)
frameworks
have
gained
prominence
in
driving
corporate
sustainability
ethical
leadership.
Despite
their
significance,
limited
researches
explored
direct
influence
on
social
outcomes
within
organizations.
The
present
research
examines
the
impact
of
ESG
factors
leadership
employee
well-being,
diversity,
community
engagement,
training.
It
highlights
role
fostering
sustainability,
governance
transparency,
workplace
inclusivity
while
aligning
with
key
SDGs.
Structural
equation
modeling–partial
least
squares
(SEM-PLS)
formative–reflective
assessment
variables,
leadership,
organizational
outcomes.
sample
size
871
respondents
ensured
statistical
validity
reliability.
study
analyzes
characteristics,
results
using
SEM-PLS
4
a
measuring
approach.
indicates
that
good
improve
inclusiveness,
supporting
SDG
3
(Good
Health
Well-Being)
8
(Decent
Work
Economic
Growth).
These
highlight
critical
practices
responsible,
inclusive,
sustainable
culture,
further
promoting
16
(Peace,
Justice,
Strong
Institutions).
This
contributes
to
growing
discourse
ESG-driven
its
long-term
resilience
responsibility.
insights
contribute
advancing
business
strategies
reinforcing
resilience.
Язык: Английский
Exploring the Impact of Digital Transformation on Non-Financial Performance in Central and Eastern European Countries
Electronics,
Год журнала:
2025,
Номер
14(6), С. 1226 - 1226
Опубликована: Март 20, 2025
This
article
explores
the
intricate
relationship
between
digital
transformation
and
non-financial
performance
in
Central
Eastern
European
(CEE)
countries.
As
these
nations
navigate
complexities
of
post-communist
economic
landscapes,
role
digitalization
emerges
as
a
pivotal
factor
influencing
various
dimensions
organizational
beyond
mere
financial
outcomes.
In
this
framework,
our
research
aims
to
analyze
ways
which
(as
proxied
by
DESI)
impacts
range
metrics
(ESG)
order
furnish
thorough
comprehension
interplay
within
specific
context
CEE
With
data
collected
over
an
11-year
timeframe,
we
performed
panel
analysis,
relying
on
robust
regression.
The
main
findings
indicate
that
profoundly
environmental
(CO2
emissions,
renewable
energy
consumption),
social
(ratio
female-to-male
labor
force
participation
rate,
unemployment)
governance
(government
effectiveness)
countries,
although
effects
vary
significantly
across
different
regions.
highlight
potential
areas
for
policy
emphasis,
particularly
relation
reducing
CO2
improving
regulatory
quality,
advancing
integration
connectivity.
disparities
identified
may
inform
targeted
strategies
aimed
at
uplifting
underperforming
regions,
thereby
contributing
enhanced
growth
sustainability.
Язык: Английский
Digital transformation, human capital upgrading, and enterprise ESG performance: Evidence from Chinese listed enterprises
Oeconomia Copernicana,
Год журнала:
2024,
Номер
15(4), С. 1465 - 1508
Опубликована: Ноя. 17, 2024
Research
background:
With
the
rapid
development
of
digital
technologies
such
as
artificial
intelligence
(AI),
big
data,
cloud
computing,
and
blockchain,
deep
integration
technology
traditional
industries
offers
unprecedented
opportunities
has
become
an
important
technological
force
driving
enterprise
environmental,
social,
governance
(ESG)
performance.
Digital
transformation
increases
complementarity
between
production
operation
processes
enterprises
highly
skilled
labour,
specifically
manifested
in
adaptive
change
human
capital
structure
labour
relations.
Meanwhile,
transforming
enterprises’
also
affects
ESG
Purpose
article:
This
study
investigates
effects
on
performance
its
underlying
mechanisms
upgrading.
First,
it
combines
cutting-edge
literature
to
analyse
theoretical
mechanism
transformation,
upgrading,
performance,
revealing
internal
factors
implementation
paths
for
improving
Second,
we
use
data
3928
listed
Shanghai
Shenzhen
A-share
markets
from
2009–2022
impact
perspective
upgrading
well
by
which
through
Third,
provide
policy
recommendations
optimising
enhancing
applications.
Methods:
Based
Chinese
2009-2022,
investigate
The
panel
mediation
effect
model
tests
relationships
Findings
&
value
added:
In
theory,
is
beneficial
structure,
accelerating
green
innovation,
management
efficiency,
thus
Mechanism
testing
shows
that
enhances
Heterogeneity
analysis
more
significant
are
capital-
technical-intensive,
located
eastern
central
regions.
examines
microeconomic
consequences
contributing
a
deeper
understanding
logic
inherent
optimisation
their
structure.
It
provides
empirical
evidence
decision
support
developing
industrial
talent
policies.
Язык: Английский
Environmental Health Crises and Public Health Outcomes: Using China’s Empirical Data to Verify the Joint Role of Environmental Regulation and Internet Development
Sustainability,
Год журнала:
2024,
Номер
16(14), С. 6156 - 6156
Опубликована: Июль 18, 2024
Environmental
regulation
(ER)
and
internet
development
(ID)
are
important
options
for
addressing
the
environmental
health
crisis,
but
actual
impact
of
both
on
public
outcomes
(PHOs)
is
still
unclear.
This
study
aims
to
explain
how
what
extent
China’s
ER
ID
jointly
affect
PHO.
especially
enhancing
degree
coordination
between
ecosystems
socioeconomic
systems
realizing
a
harmonious
symbiotic
relationship
human
beings
nature.
Unlike
previous
studies,
this
paper
innovatively
incorporates
into
Grossman
production
function,
establishing
research
framework
that
includes
these
factors
their
We
employed
provincial
panel
data
from
China
methodically
analyze
importance
in
responding
crises
improving
health,
so
as
close
gaps
literature.
On
basis
validation
pollution
endangering
PHO
having
heterogeneous
manifestations,
moderating
effect
model
confirm
can
mitigate
harm
has
Furthermore,
two
have
demonstrated
considerable
improvement
impacts,
with
regional
heterogeneity
ER’s
being
more
pronounced.
The
usage
spatial
effects
proves
significant
performance.
develops,
PHO-improving
comprehensive
diverse
regulatory
tools
becoming
According
study’s
findings,
government
should
consider
major
policy
alternatives
national
health.
developed
multiple
measures
boost
protection
two,
which
aids
exploration
feasible
solutions
improve
levels.
Язык: Английский
An empirical research on ESG, digital transformation and firm value in China
Journal of Infrastructure Policy and Development,
Год журнала:
2024,
Номер
8(8), С. 7239 - 7239
Опубликована: Авг. 21, 2024
Sustainable
development
has
emerged
as
a
global
imperative,
with
the
rapid
adoption
of
Environmental,
Social,
and
Governance
(ESG)
framework
reflecting
this
trend.
In
context
digital
transformation,
study
aims
to
investigate
impact
ESG
performance
on
corporate
value,
while
also
examining
moderating
mediating
roles
transformation
green
innovation
within
relationship.
Utilizing
annual
data
from
A-share
listed
companies
Shanghai
Stock
Exchange
(SSE)
Shenzhen
(SZSE)
spanning
years
2018
2022,
research
encompasses
total
17,940
observations.
Given
China’s
commitment
sustainable,
high-quality
development,
underscores
critical
importance
advancing
principles
alongside
transformation.
Empirical
analysis
reveals
that
significantly
enhances
firm
serving
positive
moderator
amplifies
value
primarily
through
enhancement
firms’
technology
capabilities.
These
findings
contribute
deeper
understanding
interaction
between
initiatives
particularly
amidst
ongoing
advancements.
Consequently,
paper
recommends
governments
enhance
combination
incentive
penalty
mechanisms,
establish
comprehensive
rating
system,
optimize
policy
for
Moreover,
enterprises
should
foster
awareness
innovation,
refine
their
governance
structures,
accelerate
efforts,
promote
application
technologies
information
sharing
across
various
domains
achieve
sustainable
competitiveness.
Язык: Английский
Green Promotion Service Allocation and Information Sharing Strategy in a Dual-Channel Circumstance
Sustainability,
Год журнала:
2024,
Номер
16(17), С. 7361 - 7361
Опубликована: Авг. 27, 2024
Credit
purchase
enables
the
manufacturers
in
e-commerce
environment
to
provide
pre-sales
service
that
consumers
can
experience
first
and
pay
later.
This
paper
considers
demand
associated
with
price
green
promotion
level
builds
four
decentralized
game
models
study
two
allocation
strategies
forecasting
information
sharing
a
dual-channel
environment.
The
effects
of
degree
competition
free-riding
on
perfect
Bayesian
Nash
equilibrium
are
studied.
results
show
retailer
should
actively
cooperate
manufacturer
share
private
if
coefficient
channel
substitution
is
relatively
high.
Sharing
will
aggravate
double
marginalization
hurt
retailer.
In
addition,
retailer’s
profit
positively
influenced
by
accuracy
models.
When
invests
service,
prediction
hurts
manufacturer’s
without
there
positive
impact
sharing.
particular,
when
provides
we
take
consumer’s
behavior
into
account,
find
both
parties
whole
supply
chain.
irrelevant
Язык: Английский
Digitization path to improve ESG performance: A study on organizational perspectives
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