摘要
文章选取2012~2022年我国A股上市公司重污染行业上市公司数据,运用双重固定效应模型探究数字化转型对ESG表现的影响以及环境信息披露的中介效应。研究表明:重污染行业数字化转型能显著提升ESG表现,环境信息披露质量起到中介作用。基于产权性质、行业性质的异质性分析发现,数字化转型对重污染行业企业ESG表现的促进作用在国有企业、高新技术行业企业显著。
The article selects the data of listed companies in heavy pollution industry listed on China’s A-share stock market from 2012 to 2022, and applies the double fixed-effects model to explore the impact of digital transformation on ESG performance and the mediating effect of environmental information disclosure. The study shows that digital transformation in heavy pollution industry can significantly improve ESG performance, and the quality of environmental information disclosure plays a mediating role. Heterogeneity analysis based on the nature of property rights and industries reveals that digital transformation promotes the ESG performance of enterprises in the heavy pollution industry significantly in state-owned enterprises and enterprises in high-tech industries.
出处
《电子商务评论》
2024年第1期597-604,共8页
E-Commerce Letters
