工业技术经济2024，Vol.43Issue(12)：83-91,9.DOI:10.3969/j.issn.1004-910X.2024.12.009
企业数字化转型对ESG表现的影响研究
Research on the Impact of Enterprise Digital Transformation on ESG Performance
摘要
Abstract
This paper uses the data of China's A-share new energy listed companies from 2012 to 2022,exploring the influe⁃nce of digital transformation on ESG performance.The findings indicate that digital transformation can enhance the ESG performance of new energy enterprises.And digital transformation can improve the ESG performance of new energy enterprises by improving ener⁃gy utilization,internal control quality and green technology innovation level.The heterogeneity test shows that the role of digital transformation is more significant in state-owned enterprises and new energy enterprises in areas with higher public environmental at⁃tention.In addition,digital transformation has the greatest impact on the performance of environmental responsibility,and has a relatively small impact on the performance of social responsibility and corporate governance.Therefore,the government can formu⁃late relevant policies to promote the coordinated development of ESG and digitization.new energy enterprises should strengthen the digital transformation strategy and clarify the direction of digital strategy implementation,so as to improve ESG performance.关键词
新能源企业/数字化转型/ESG表现/能源利用/内部控制质量/绿色技术创新/企业社会责任/公司治理Key words
new energy enterprises/digital transformation/ESG performance/energy utilization/internal control quality/green technology innovation/social responsibility of business/corporate governance分类
管理科学引用本文复制引用
杨恺钧,王丹..企业数字化转型对ESG表现的影响研究[J].工业技术经济,2024,43(12):83-91,9.基金项目
中央高校项目"中国新能源汽车发展战略案例研究——以比亚迪、上汽、理想为例"(项目编号:B230207005). （项目编号:B230207005）
