Digital transformation and corporate ESG: Evidence from China

Xiaoxia Zhao and Lianghui Cai

Finance Research Letters, 2023, vol. 58, issue PA

Abstract: With the fast growing of digital technologies, digitalization is becoming a dominant force in corporate operation. This paper examines the impact of digital transformation on corporate environmental, social and corporate governance (ESG). Based on the data of heavy polluters in China's A-share market from 2010- 2021, the study finds that heavy polluters with a high degree of digital transformation have higher ESG levels. Furthermore, there are heterogeneous characteristics of digital transformation to enhance ESG responsibility performance, and in state-owned firms heavy, ESG level is more sensitive to digital transformation.

Keywords: ESG; Digital transformation; Heavy polluters; State-owned firms (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (18)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:58:y:2023:i:pa:s1544612323006827

DOI: 10.1016/j.frl.2023.104310

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