The impact of digital transformation on corporate ESG performance

Xin Guo and Weiyan Pang

Finance Research Letters, 2025, vol. 72, issue C

Abstract: Taking all A-share listed companies in China from 2012 to 2021 as a research sample, this paper explores the internal mechanism of digital transformation affecting corporate ESG performance. The study found that digital transformation significantly improved corporate ESG performance. The results of the mechanism test show that digital transformation improves the ESG performance of enterprises by improving the level of green innovation and strengthening media attention. And environmental uncertainty plays a negative moderating role in the process of digital transformation to improve the ESG performance of enterprises.

Keywords: Digital transformation; Corporate ESG performance; Environmental uncertainty; Green innovation; Media attention (search for similar items in EconPapers)
Date: 2025
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:72:y:2025:i:c:s1544612324015472

DOI: 10.1016/j.frl.2024.106518

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