沈阳航空航天大学学报2024，Vol.41Issue(5)：72-81,10.DOI:10.3969/j.issn.2095-1248.2024.05.008
数字化转型对制造企业ESG责任表现的影响
The impact of digital transformation on ESG responsibility performance of manufacturing enterprises
摘要
Abstract
In the context of the dual-carbon goal,the digital transformation of manufacturing enterpris-es is of great significance in promoting green transformation and achieving a balance between econom-ic and environmental benefits.A-share listed companies in the manufacturing industry from 2011 to 2021 were taken as the research sample and empirically examined the impact of digital transformation on ESG responsibility performance of manufacturing enterprises.The results show that digital transfor-mation positively promotes ESG responsibility performance of manufacturing enterprises and the con-clusions are still valid after robustness test and endogeneity test.The mechanism test shows that digital transformation can promote the ESG responsibility performance of manufacturing enterprises by allevi-ating their financing constraints.The moderating effect shows that digital inclusive finance can increase the influence of digital transformation on the improvement of ESG responsibility performance of manu-facturing enterprises.The heterogeneity analysis show that digital transformation has a more significant effect on ESG performance in manufacturing enterprises with high investments in innovation resources and in low-carbon pilot cities.The study conclusions provide countermeasures and suggestions for en-hancing ESG responsibility performance from the government and enterprise levels.关键词
数字化转型/ESG责任表现/融资约束/数字普惠金融/制造企业Key words
digital transformation/ESG responsibility performance/financing constraint/digital inclu-sive finance/manufacturing enterprises分类
社会科学引用本文复制引用
荆浩,张诗羽..数字化转型对制造企业ESG责任表现的影响[J].沈阳航空航天大学学报,2024,41(5):72-81,10.基金项目
国家自然科学基金(项目编号:71702112) （项目编号:71702112）
