Data-Driven sustainability: Examining the impact of data element utilization on corporate ESG performance

Yidan Zhao, Cong Zhang, Yiming Zhao and Lin Zhou

Finance Research Letters, 2025, vol. 73, issue C

Abstract: This study investigates the impact of data element utilization on corporate environmental, social, and governance (ESG) performance among Chinese listed companies, emphasizing the moderating influence of organizational resilience and various effects across different corporate life cycle stages. Using a comprehensive dataset of 28,962 firm–year observations from 2010 to 2022, this study reveals a positive correlation between data element utilization and improved ESG performance, which is significantly strengthened by organizational resilience. Additionally, the positive impact of data element utilization on ESG performance is more pronounced for firms in growing and declining life cycle stages, whereas the effect is less significant for mature firms. The findings highlight the critical role of sophisticated data management strategies and organizational resilience in enhancing corporate sustainability efforts. Companies should consider these factors when implementing data-driven strategies for sustainability, with a particular focus on the firm's life cycle stage to maximize ESG performance improvement.

Keywords: Data element utilization; Digital technology; ESG; Organizational resilience (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:73:y:2025:i:c:s1544612324017021

DOI: 10.1016/j.frl.2024.106673

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