数字化转型与企业ESG表现——基于生产安全事故的视角

Digital Transformation and Enterprise ESG Performance:From the Perspective of Production Safety Accidents

防范遏制工作场安全事故以保障劳工职业安全是企业ESG表现的重要方面。利用2007—2021年上市公司的数据,从企业安全事故的角度,探讨了企业数字化转型对企业工作场所安全事故的影响。研究发现,数字化转型能有效防范遏制企业工作场所安全事故。作用机制检验发现,企业数字化转型能提高企业的内部治理质量和企业的智慧生产管理水平,因而企业数字化转型能防范遏制工作场所安全事故。异质性分析发现,企业数字化转型对安全事故的防范遏制作用在数字化转型资金充足的企业和重视践行ESG的企业中更显著。分维度分析发现,企业数字化转型不仅能显著减少工作场所安全事故发生的次数,还能显著减少安全事故造成的财产损失和人员损失。为此,要鼓励和引导企业积极进行数字化转型,并推动企业数字化转型成果落地应用。

Preventing and controlling workplace safety accidents to ensure occupational safety of workers is an important aspect of corporate ESG performance.From the perspective of enterprise safety accidents,this paper explores the impact of enterprise digital transformation on enterprise workplace safety accidents by making use of the data of the listed companies from 2007 to 2021.The study finds that digital transformation can significantly inhibit the occurrence of workplace safety accidents.The mechanism test reveals that enterprise digital transformation can improve the internal governance quality and the intelligent production management level of enterprises,thus preventing and curbing workplace safety accidents.The heterogeneity analysis reveals that the inhibitory effect of digital transformation on the safety accidents is more significant in enterprises with sufficient funds for digital transformation and stronger focus on practicing ESG.The dimensional analysis reveals that digital transformation of enterprises can not only significantly reduce the frequency of workplace safety accidents,but also significantly reduce property and personnel losses caused by safety accidents.To this end,it is necessary to encourage and guide enterprises to actively engage in digital transformation,and promote the application of the results of enterprise digital transformation.