辽宁工程技术大学学报（社会科学版）2026，Vol.28Issue(2)：94-102,9.DOI:10.11955/j.issn.1008-391X.20250236
数字化转型对企业ESG评级的影响及同群效应
Impact of digital transformation on corporate ESG rating and the peer effect
摘要
Abstract
This study examines the impact of digital transformation on corporate ESG rating,using a sample of Chinese A-share listed companies from 2014 to 2023.Through empirical research methods,it analyzes how digital transformation influences corporate ESG rating and the underlying mechanisms.The findings reveal that digital transformation significantly enhances corporate ESG rating.Additionally,digital transformation can improve the ESG rating of upstream enterprises through the peer effect and the spillover effect.Operational efficiency plays an intermediary role between digital transformation and corporate ESG rating;Innovation capital plays an intermediary role between digital transformation and corporate ESG rating.The positive effect of digital transformation on corporate ESG rating is more significant in non-heavy-polluting enterprises,high-tech enterprises,and state-owned enterprises.These conclusions provide a reference for exerting the driving effect of digital transformation in supply chains and further improving corporate ESG rating.关键词
数字化转型/企业ESG评级/运营效率/创新资本/同群效应Key words
digital transformation/corporate ESG rating/operational efficiency/innovation capital/peer effect分类
管理科学引用本文复制引用
舒家先,尹雪蓉..数字化转型对企业ESG评级的影响及同群效应[J].辽宁工程技术大学学报（社会科学版）,2026,28(2):94-102,9.基金项目
安徽高校科学研究重大项目(2022AH040082) （2022AH040082）
