徐州工程学院学报（自然科学版）2025，Vol.40Issue(4)：1-9,9.
建筑企业数智化转型、ESG绩效与财务可持续性的关联研究
Correlations Between Digital Intelligence Transformation,ESG Performance and Financial Sustainability of Construction Enterprises:An Empirical Analysis Based on A-Share Listed Construction Companies
摘要
Abstract
As digital intelligence develops,construction companies are facing the challenge of transforming and upgrading.To reasonably assess the impact of digital intelligence levels on the financial performance of construction companies,this study has developed a digital intelligence evaluation model based on a text analysis of annual reports from listed companies.An empirical study is also conducted on the transmission path between digital intelligence levels,environmental,social and governance(ESG)performance,and financial performance.The sample comprises panel data from 74 listed construction companies from 2018 to 2023.The results show that there is a positive relationship between digital intelligence levels and financial performance,meaning that improving digital intelligence can promote improvement in corporate financial performance.At the same time,ESG performance partially mediates the relationship between digital intelligence levels and financial performance.Based on these findings,recommendations are made to promote the development of digital intelligence comprehensively,prioritize ESG performance,and pursue coordinated development tailored to local conditions.关键词
上市建筑企业/数智化水平/ESG表现/财务绩效Key words
listed construction companies/digital intelligence level/ESG performance/financial performance分类
建筑与水利引用本文复制引用
DUAN Zongzhi,DING Haifeng..建筑企业数智化转型、ESG绩效与财务可持续性的关联研究[J].徐州工程学院学报（自然科学版）,2025,40(4):1-9,9.基金项目
安徽省高等学校科学技术研究项目(JY2021C016) （JY2021C016）
安徽省哲学社会科学规划项目(AHSKQ2021D167) （AHSKQ2021D167）
