巢湖学院学报2025，Vol.27Issue(1)：40-48,68,10.DOI:10.12152/j.issn.1672-2868.2025.01.006
数字化转型与企业ESG表现:基于绿色创新产出的探究
Digital Transformation and Corporate ESG Performance:An Exploration Based on Green Innovation Output
摘要
Abstract
Digitization can lead and improve green and new quality productivity.How to effectively use digital transformation to promote green and healthy development is an important topic for enterprises.By collecting and analyzing the data of A-share listed companies from 2007 to 2023,this study explores the relationship between digital transformation and corporate ESG performance.The research finds that as the degree of digitalization deep-ens,the ESG performance of enterprises improves;the performance of enterprises in green innovation output can serve as a bridge between digital transformation and the improvement of ESG performance.Heterogeneity analysis shows that state-owned enterprises are more inclined to enhance their ESG performance by strengthening digital transformation;companies with more environmental pollution exhibit more pronounced positive effects on ESG when undergoing digital transformation.关键词
数字化转型/ESG表现/绿色创新产出Key words
digital transformation/ESG performance/green innovation output分类
管理科学引用本文复制引用
张淑英,窦杰..数字化转型与企业ESG表现:基于绿色创新产出的探究[J].巢湖学院学报,2025,27(1):40-48,68,10.基金项目
安徽省教育厅人文社科重大项目(项目编号:2022AH040228) （项目编号:2022AH040228）
安徽省教育厅人文社科重点项目(项目编号:2023AH051831、2024AH052393) （项目编号:2023AH051831、2024AH052393）
