摘要
数字经济发展战略推动了企业生产方式的深刻变革。上市公司作为中国经济增长的重要力量,是数字化转型的积极践行者和受益者,而ESG作为在双碳背景下对企业的评价方向,对企业的业绩会产生较大的影响。本文基于2010—2022年A股上市公司数据,在用熵值法构建模型的基础上,验证了企业数字化转型与ESG评分对企业绩效的影响机制。研究发现:上市公司重视数字化转型以及ESG表现能够提升上市公司的企业经营绩效。
The development strategy of digital economy promotes a profound change in the production mode of enterprises,listed companies,as an important force in China's economic growth,are active practitioners and beneficiaries of digital transformation,and ESG,as a direction of evaluation of enterprises in the context of dual-carbon,will have a greater impact on the performance of enterprises.Based on the data of A-share listed companies from 2010 to 2022,this paper verifies the influence mechanism of enterprise digital transformation and ESG scores on enterprise performance on the basis of constructing a model with entropy value method.It is found that listed companies'emphasis on digital transformation as well as ESG performance can enhance the corporate performance of listed companies.
作者
王丽新
常逸潇
WANG Lixin;CHANG Yixiao(Col.of Economics and Business Administration,North China Univ.of Tech.,100144,Beijing,China)
出处
《北方工业大学学报》
2023年第4期85-95,共11页
Journal of North China University of Technology
基金
北京市社会科学基金青年项目“北京市产业结构优化与生态环境保护协同发展研究”(21JJC021)。
关键词
数字经济
数字化转型
上市公司
企业绩效
ESG
熵值法
digital economy
digital transformation
listed companies
enterprise performance
ESG
entropy method
