数字化转型与制造业企业ESG表现——基于沪深A股上市公司的实证检验

Digital Transformation and ESG Performance of Manufacturing Enterprises——Empirical Test Based on A-Share Listed Companies in Shanghai and Shenzhen

制造业的数字化转型是其实现可持续发展的关键手段,与此同时ESG表现作为企业可持续发展的重要评价标准之一,近年来受到了愈发广泛的关注。本文以2010~2021年中国沪深A股制造业上市公司的面板数据为研究样本,实证检验了制造业企业数字化转型对ESG表现的影响程度。研究发现数字化转型能够显著提升制造业企业ESG表现,这一结果为制造业企业如何在当前数字化时代下提升其环境、社会与治理责任表现,更好地制定战略以期实现可持续发展提供了理论支撑和实证基础。

Digital transformation of the manufacturing industry is a key means to achieve its sustainable de-velopment.At the same time,ESG performance,as one of the vital evaluation criteria of enterprise sustainable development,has been receiving more and more extensive attention in recent years.Based on the panel data of Shanghai and Shenzhen A-share manufacturing listed companies from 2010 to 2021,this paper empirically examines the impact of digital transformation on ESG per-formance of manufacturing enterprises.It is found that digital transformation can significantly improve the ESG performance of manufacturing enterprises,which provides theoretical support and empirical evidence for how manufacturing enterprises can improve their ESG performance and better formulate strategies to achieve sustainable development in the current digital era.