数字金融提升企业ESG表现的机制研究OA北大核心CHSSCDCSSCI
Research on Mechanism of Digital Finance Improving Corporate ESG Performance:Based on"Environment-Society-Governance"Three-dimensional Performance Analysis
数字金融的发展提高了金融服务的可得性和便利性,并改善了信息环境,可以增强企业绿色化转型、履行社会责任、完善公司治理的动力和能力,从而提高企业的环境绩效、社会绩效和治理绩效,最终实现ESG表现的显著提升.采用沪深A股上市公司 2011-2021 年的数据分析发现:数字金融发展显著提升了企业ESG表现,并对环境绩效、社会绩效和治理绩效均具有显著正向影响;数字金融覆盖广度和使用深度增加对企业ESG表现的提升作用显著,但数字化程度提高的影响不显著;数字金…查看全部>>
With the increasing awareness of sustainable development,ESG performance has gradually become the focus of attention for enterprises and their stakeholders.Driven by the goal of becoming a financial power and artificial intelligence technology,digital finance platforms have rapidly emerged and deeply applied algorithmic technology to the traditional financial industry,bringing opportunities for the sustainable development of enterprises.In the existing liter…查看全部>>
董延芳;张津铭
武汉大学 经济与管理学院,武汉 430072武汉大学 经济与管理学院,武汉 430072
经济学
数字金融ESG表现环境绩效社会绩效治理绩效融资约束
digital financeESG performanceenvironmental performancesocial performancegovernance performancefinancing constraints
《西部论坛》 2024 (4)
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