%0 Journal Article
%T 数字化转型对企业ESG表现的影响研究&#8212;&#8212;基于绿色创新的中介效应检验<br>Research on the Impact of Digital Transformation on ESG Performance of Enterprises&#8212;A Mediating Effect Test Based on Green Innovation
%A 段傲涵
%J E-Commerce Letters
%P 408-417
%@ 2168-5851
%D 2025
%I Hans Publishing
%R 10.12677/ecl.2025.1461756
%X 随着数字经济的蓬勃发展、可持续发展理念的深入人心&#65292;数字化转型、ESG越来越受到社会各界的广泛关注。本文以中国A股上市公司2018~2022年相关数据作为研究样本&#65292;构建双重固定效应模型&#65292;实证研究了数字化转型对企业ESG表现的影响。研究结果发现&#65292;企业数字化转型能显著提升ESG表现&#65292;并且绿色创新能力在其中起到中介作用&#65292;这一结论在稳健性检验后依然成立。本文丰富了现有ESG理念与数字化转型相关领域的探索&#65292;为相关领域的学术探索提供了有益补充&#65292;并且为企业在实践中通过绿色技术创新实现低碳转型提供了理论指引。<br>With the vigorous development of the digital economy and the deepening of the concept of sustainable development, digital transformation and ESG have attracted increasing attention from all sectors of society. This paper takes the relevant data of Chinese A-share listed companies from 2018 to 2022 as the research sample, constructs a double fixed-effect model, and empirically studies the impact of digital transformation on the ESG performance of enterprises. The research results show that digital transformation of enterprises can significantly improve ESG performance, and green innovation ability plays a mediating role in this process. This conclusion remains valid after the robustness test. This paper enriches the existing exploration in the field of ESG concepts and digital transformation, provides a useful supplement to academic exploration in related fields, and offers theoretical guidance for enterprises to achieve low-carbon transformation through green technological innovation in practice.
%K 数字化转型&#65292
%K ESG&#65292
%K 绿色创新&#65292
%K 中介效应<br>Digital Transformation
%K ESG
%K Green Innovation
%K Mediating Effect
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=116638