Version 1
: Received: 13 May 2024 / Approved: 14 May 2024 / Online: 14 May 2024 (06:50:05 CEST)
How to cite:
Li, W.; Zhang, M. Digital Transformation, Absorptive Capacity and Enterprise Esg Performance: A Case Study of Strategic Emerging Industries. Preprints2024, 2024050911. https://doi.org/10.20944/preprints202405.0911.v1
Li, W.; Zhang, M. Digital Transformation, Absorptive Capacity and Enterprise Esg Performance: A Case Study of Strategic Emerging Industries. Preprints 2024, 2024050911. https://doi.org/10.20944/preprints202405.0911.v1
Li, W.; Zhang, M. Digital Transformation, Absorptive Capacity and Enterprise Esg Performance: A Case Study of Strategic Emerging Industries. Preprints2024, 2024050911. https://doi.org/10.20944/preprints202405.0911.v1
APA Style
Li, W., & Zhang, M. (2024). Digital Transformation, Absorptive Capacity and Enterprise Esg Performance: A Case Study of Strategic Emerging Industries. Preprints. https://doi.org/10.20944/preprints202405.0911.v1
Chicago/Turabian Style
Li, W. and Mu Zhang. 2024 "Digital Transformation, Absorptive Capacity and Enterprise Esg Performance: A Case Study of Strategic Emerging Industries" Preprints. https://doi.org/10.20944/preprints202405.0911.v1
Abstract
Digital transformation provides new drivers for economic performance growth in enterprises, but can it further improve ESG performance and support sustainable development? Based on the perspective of resources and capabilities, this paper uses the relevant data of 1588 listed companies in strategic emerging industries from 2011 to 2021 to study the differential impact of digital transformation on enterprise ESG performance, and further tests the mediating role of absorptive capacity and the moderating role of regional digital level. The research results indicate that: firstly, digital transformation of enterprises can positively promote the improvement of ESG performance; Secondly, there are significant differences in the impact of digital transformation on the ESG performance of enterprises in terms of property rights and industry characteristics. The ESG performance of state-owned enterprises and high-end equipment manufacturing enterprises is more sensitive to digital transformation; Thirdly, absorptive capacity plays a mediating role between digital transformation and corporate ESG performance; Fourthly, the positive regulation of regional digital level promotes the ESG performance of enterprises through digital transformation. The research conclusion is based on a digital perspective, providing relevant insights for improving the ESG performance of strategic emerging industry enterprises and expanding their ESG development paths.
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
