企业大数据应用对ESC评价的影响

The Impact of Enterprise Big Data Applications on ESG Evaluation

企业大数据应用和企业ESG的深度融合是加快推进数字中国建设的关键举措。本文采用2014-2021年沪深A股上市公司年报和企业大数据应用相关技术专利数据,构建企业大数据应用指标,探究了企业大数据应用对ESC评价的影响及其传导机制。研究发现:企业大数据应用能显著提高ESG评价,并通过绿色创新、慈善捐赠、内部控制显著影响ESCG综合评价及其三个子维度。经过一系列的稳健性检验后,该结论依然成立。此外,拓展性研究表明,位于传统文化熏陶浓厚、环境政策严格、金融发展水平更高地区的企业,大数据应用对ESG评价的促进效果更明显。为此,应呼企业在经营管理中广泛应用大数据技术,支持企业制定和实施ESG个性化战略,进而实现数字经济和美丽中国建设的协同推进。

Promoting the deep integration of the use of big data in firms and corporate environmental,social and governance(ESG)evaluation is a key measure to accelerate the construction of Digital China,.This paper conducts a text analysis of the annual reports of Shanghai and Shenzhen Ashare listed firms from 2014 to 2021,creatively constructs a series of firm big data use indicators from patent data and manually organises firm technology patent data related to the adoption of big data in firm operations.From this,the paper explores in depth the impact of firm big data use on corporate ESG evaluations and its internal mediation mechanism.The study reveals that:(1)the use of big data in firms can significantly improve ESG evaluation;(2)the use of big data in firms can significantly affect comprehensive ESG evaluations and its three dimensions,green innovation,corporate philanthropy and internal control;(3)after a series of robustness tests,the conclusion remains strong;and(4)in the extended study,it is observed that differences in cultural tradition,environmental policies and financial development can have significant heterogeneous effects on the improvement generated by the use of big data in ESG evaluation,with environmental policies having the most pronounced effect.Firms should therefore be actively encouraged to use big data in environmental protection,social responsibility and corporate governance,and should be continuously supported to formulate and implement customised ESG strategies,thus contributing concerted efforts to the construction of digital economy and Beautiful China.