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Journals(Abstract)

Digital Transformation and Corporate ESG Performance

Chunyan Xuan

School of Accounting, Anhui University of Finance and Economics

Abstract:

The contribution of digital transformation to corporate social responsibility and green development is becoming increasingly evident. However, how digital transformation affects ESG performance remains to be explored. This study selects A-share listed companies from 2009 to 2022 as the research sample and empirically investigates the impact of digital transformation on corporate ESG performance and its underlying mechanisms. The research shows that digital transformation can significantly enhance corporate ESG performance. Mechanism tests indicate that digital transformation affects corporate ESG performance by promoting corporate innovation and alleviating information asymmetry.


Key Words:

digital transformation; ESG; sustainable development


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