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<p>Despite growing recognition of digital transformation’s potential to advance corporate environmental responsibility (CER), the mechanisms and boundary conditions governing this relationship remain poorly understood, particularly concerning how digital adoption translates into measurable environmental outcomes. Based on resource dependence theory and information search theory, this study adopts a two-way fixed effect panel model and panel smooth transition regression model to thoroughly analyze the impact of digital transformation on corporate environmental responsibility of 1167 listed companies in the Shanghai and Shenzhen stock markets between 2010 and 2020. The findings reveal that digital transformation significantly improves corporate environmental responsibility, although its facilitating effect diminishes as the degree of digitalization increases. Additionally, the scale effect is significant: for smaller companies, the impact of digital transformation decreases with scale, but beyond a certain size, its effect increases with scale. This facilitation effect is particularly notable for state-owned enterprises, corporations in highly polluting industries, and those in green finance pilot zones. These insights provide theoretical support for corporations aiming to enhance corporate environmental responsibility in the digital era.</p>

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Non-Linear Insights into Digital Transformation and Corporate Environmental Responsibility: Resource Dependence Theory and Information Search Theory

  • 期刊论文

  • 发表日期：

    2025年10月24日

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  • Mingye Ai,
  • Fang Luo,
  • Yan Bu,
  • Ziyu Jiang

摘要

Despite growing recognition of digital transformation’s potential to advance corporate environmental responsibility (CER), the mechanisms and boundary conditions governing this relationship remain poorly understood, particularly concerning how digital adoption translates into measurable environmental outcomes. Based on resource dependence theory and information search theory, this study adopts a two-way fixed effect panel model and panel smooth transition regression model to thoroughly analyze the impact of digital transformation on corporate environmental responsibility of 1167 listed companies in the Shanghai and Shenzhen stock markets between 2010 and 2020. The findings reveal that digital transformation significantly improves corporate environmental responsibility, although its facilitating effect diminishes as the degree of digitalization increases. Additionally, the scale effect is significant: for smaller companies, the impact of digital transformation decreases with scale, but beyond a certain size, its effect increases with scale. This facilitation effect is particularly notable for state-owned enterprises, corporations in highly polluting industries, and those in green finance pilot zones. These insights provide theoretical support for corporations aiming to enhance corporate environmental responsibility in the digital era.