数字化转型与企业ESG表现——基于资源协奏视角的实证研究

Digital Transformation and Corporate ESG Performance——An Empirical Study Based on the Perspective of Resource Coordination

数字化转型为企业可持续发展提供了新的路径。本文以2013—2021年沪深两市A股上市公司为研究样本,采取逐步回归分析法,研究数字化转型对企业ESG表现的影响及其内在机理。研究发现,数字化转型会显著提升企业ESG表现,资源协奏在数字化转型提升企业ESG表现的机制中起部分中介作用,即数字化转型可以通过提升资源协奏能力来提升企业ESG表现。

Digital transformation provides a new pathway for the sustainable development of enterprises.This study,using A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2013 to 2021 as a sample,employs a stepwise regression analysis to investigate the impact of digital transformation on corporate ESG(environmental,social,and governance)performance and its underlying mechanisms.The research reveals that digital transformation significantly enhances corporate ESG performance.Resource coordination partially mediates the mechanism through which digital transformation improves ESG performance.In other words,digital transformation can enhance corporate ESG performance by improving resource coordination capabilities.