A Study on the Impact of Corporate Digital Transformation on Environmental, Social, and Governance (ESG) Performance: Mechanism Analysis Based on Resource Allocation Efficiency and Technological Gap
Sustainability,
Год журнала:
2025,
Номер
17(8), С. 3308 - 3308
Опубликована: Апрель 8, 2025
For
a
country
like
China,
which
places
equal
emphasis
on
economic
development
and
environmental
governance,
the
exploration
of
potential
digital
transformation
to
enhance
corporate
Environmental,
Social,
Governance
(ESG)
performance
is
paramount
importance
in
achieving
carbon
peak
target
by
2030.
Accordingly,
this
paper
employs
two-way
fixed-effects
model
analyze
impact
ESG
performance,
based
annual
data
from
Chinese
listed
companies
2014
2023.
On
basis,
we
established
theoretical
framework
implemented
dual
model.
The
findings
argue
that
materially
enhances
primarily
enhancing
resource
allocation
efficiency
narrowing
technological
gap.
research
results
are
confirmed
be
valid
through
rigorous
robustness
testing
endogeneity
analysis,
with
evident
effects
observed
large-scale,
technology-intensive,
asset-intensive,
central–eastern
regions,
high-tech
enterprises.
This
offers
both
foundations
practical
insights
for
pursuing
enhancement
while
also
providing
valuable
point
reference
policymakers
working
toward
green
peaking
target.
Язык: Английский
Solid Waste Governance Action and Corporate ESG Performance: Evidence from China’s “Zero-Waste City” Pilot Policy
Sustainability,
Год журнала:
2025,
Номер
17(8), С. 3625 - 3625
Опубликована: Апрель 17, 2025
Solid
waste
governance
actions
are
important
to
achieve
sustainable
urban
development.
This
study
uses
the
“zero-waste
city”
pilot
policy
as
a
natural
experiment
evaluate
impact
of
solid
on
corporate
environmental,
social,
and
(ESG)
performance.
The
research
shows
that
improve
ESG
performance
by
enhancing
government
environmental
concerns,
public
green
innovation.
analysis
spillover
effects
indicates
exerts
positive
spatial
effects.
Heterogeneity
tests
reveal
effect
is
more
pronounced
in
enterprises
characterized
higher-quality
information
disclosure
stronger
internal
governance,
industries
with
greater
output
advanced
technology,
regions
closer
government–market
relationship,
central–eastern
regions.
These
findings
contribute
understanding
micro-level
determinants
performance,
providing
valuable
insights
for
other
developing
countries
govern
Язык: Английский