统计与决策2025，Vol.41Issue(5)：166-171,6.DOI:10.13546/j.cnki.tjyjc.2025.05.028
制造业企业数字化转型与ESG表现
Digitalization Transformation and ESG Performance of Manufacturing Enterprises—From the ESG Segmentation Perspective
摘要
Abstract
Digital technology has provided a new means for the realization of enterprise ESG goals.Based on the data of Shenzhen and Shanghai A-share listed manufacturing enterprises from 2016 to 2022,this paper explores the specific impact and mechanism of digitalization transformation on the ESG performance of manufacturing enterprises from the perspective of ESG sub-dimensions.The findings are as follows:First,enterprise digitalization transformation can significantly enhance the overall ESG performance of manufacturing enterprises as well as their performance in the three sub-dimensions of environment,social,and governance.Second,the digitalization transformation of high-tech manufacturing enterprises has a stronger promoting effect on their ESG performance.Third,the digitalization transformation of state-owned or heavily polluted manufacturing enterprises has a stronger promoting effect on their environment and governance performance.Fourth,the digitalization transformation of man-ufacturing enterprises promotes ESG performance by enhancing technological innovation capabilities.Fifth,the promotion of ESG performance by the digitalization transformation of manufacturing enterprises will bring about positive economic effects for the en-terprises,achieving a win-win situation between environmental protection and economic growth.关键词
数字化转型/ESG/环境/社会责任/公司治理Key words
digitalization transformation/ESG/environment/social responsibility/corporate governance分类
管理科学引用本文复制引用
施国栋,吴过,黄健傑..制造业企业数字化转型与ESG表现[J].统计与决策,2025,41(5):166-171,6.基金项目
上海市"科技创新行动计划"软科学研究项目(22692195000) （22692195000）
上海市哲学社会科学规划(2022BFX003) （2022BFX003）
上海杉达学院校基金(2022BSZX06) （2022BSZX06）
