 Enterprise ESG Performance, Digital Transformation, and Firm Performance: Evidence from ChinaXiuzhi Zheng and Qianqian Bu SAGE Open, 2024, vol. 14, issue 4, 21582440241291680 Abstract: Enterprise environmental, social, and governance (ESG) performance and digital transformation are of great value for enhancing firm performance. Based on data from A-share listed companies in China from 2016 to 2022, a regression model was constructed to verify the influence of ESG performance on company performance under digital transformation. Research suggests that ESG performance enhances firm performance and that enterprise innovation has an intermediary effect, which is adjusted by digital transformation. Digital transformation provides “big data technology†and other means to effectively and intelligently promote enterprise innovation and enhance the role of ESG performance in promoting enterprise performance. Heterogeneity indicates that, compared to state-owned, high-tech, and heavily polluting firms, the ESG performance of non-state-owned, high-tech, and non-heavily polluting enterprises has a stronger effect on firm performance. These conclusions are of significant importance to the ESG performance, digital transformation, and sustainable and high-quality development of enterprises. Keywords: enterprise ESG performance; digital transformation; firm performance; enterprise innovation; high-quality development (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:sae:sagope:v:14:y:2024:i:4:p:21582440241291680 DOI: 10.1177/21582440241291680 Access Statistics for this article More articles in SAGE Open |
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