A Study on the Influence of Digitization Level on Environmental Performance of Resource-based Enterprises in Guangxi

Jiapei Wei, Zhenghua Deng, Tongchao Zhang, Jiajun Wan and Xue Gong ()
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Jiapei Wei: Guangxi University of Finance and Economics, School of Business Administration
Zhenghua Deng: Hunan Institute of Science and Technology, School of Economics and Management
Tongchao Zhang: Sichuan Agricultural University, College of Management
Jiajun Wan: Guilin University of Electronic Technology, School of Business
Xue Gong: Guangxi University of Finance and Economics, School of Business Administration

A chapter in Proceedings of the 2024 International Conference on Digital Economy and Marxist Economics (ICDEME 2024), 2024, pp 203-212 from Springer

Abstract: Abstract Resource-based enterprises play a pivotal role in driving local economic growth and social development. This study examines resource-based listed enterprises in Guangxi from 2000 to 2022, leveraging the CSMAR database as the primary data platform to empirically investigate the interrelationships among digitalization, environmental performance, enterprise’s internal control level and environmental regulation. The results are as follows: (1) The digitalization level of resource-based enterprises has a positive impact on enterprise environmental performance; (2) Digitalization level can improve enterprise environmental performance by enhancing internal control; (3) Environmental regulation has a positive moderating effect on the relationship between digitalization level and corporate environmental performance. Therefore, some suggestions are put forward accordingly; At the macro level, government departments should accelerate the establishment and improvement of sewage fee and sewage tax systems, and give full play to the positive moderating effect of environmental regulation on the relationship between digitalization level and enterprise environmental performance by formulating stricter pollutant discharge standards and introducing supportive policies on capital, technology, talent and new infrastructure construction; At the micro level, resource-based enterprises should take the initiative to improve digital awareness, stimulate green innovation ability, promote the innovative application of digital technology, attach importance to the construction of digital talent team, and give full play to the transmission role of internal control between digital level and enterprise environmental performance.

Keywords: digitalization level; environmental performance; resource-based enterprises (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-636-9_19

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