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<p>In the quest for sustainable development, corporate environmental responsibility (CER) decoupling—a phenomenon indicating divergence between an enterprise's proclaimed environmental responsibility and its actual environmental performance—poses a substantial obstacle to true ecological advancements. This paper empirically investigates the effect of digital transformation (DT) on CER decoupling among listed enterprises in China, employing a framework that merges the resource-based view with resource management perspectives. Our findings reveal that: (1) Higher levels of DT significantly reduce CER decoupling, thereby driving genuine green improvements in China. A series of rigorous robustness checks validate the results. (2) DT primarily reduces the CER decoupling through two channels: enhancing the interaction between enterprises and investors on online platforms and promoting green technology innovation. (3) Financial technology (Fintech) environment plays a crucial role in facilitating DT. In environments with advanced Fintech, DT yields a more pronounced reduction in CER decoupling. (4) The reduction of CER decoupling through DT also significantly improves corporate production efficiency, fostering high-quality corporate development. (5) Mature enterprises, non-state-owned enterprises, and enterprises in highly competitive industries derive greater benefits from DT's reduction effect on CER decoupling. This study highlights the potential of DT in promoting authentic green behaviors in enterprises and offers insights for policymakers and business leaders on leveraging digital strategies to enhance environmental integrity practices.</p>

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Unveiling the green truth: The impact of digital transformation on the decoupling of corporate environmental responsibility

  • 期刊论文

  • 发表日期：

    2025年11月8日

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  • Jing-Yue Liu,
  • Quan Lei,
  • Yue-Jun Zhang

摘要

In the quest for sustainable development, corporate environmental responsibility (CER) decoupling—a phenomenon indicating divergence between an enterprise's proclaimed environmental responsibility and its actual environmental performance—poses a substantial obstacle to true ecological advancements. This paper empirically investigates the effect of digital transformation (DT) on CER decoupling among listed enterprises in China, employing a framework that merges the resource-based view with resource management perspectives. Our findings reveal that: (1) Higher levels of DT significantly reduce CER decoupling, thereby driving genuine green improvements in China. A series of rigorous robustness checks validate the results. (2) DT primarily reduces the CER decoupling through two channels: enhancing the interaction between enterprises and investors on online platforms and promoting green technology innovation. (3) Financial technology (Fintech) environment plays a crucial role in facilitating DT. In environments with advanced Fintech, DT yields a more pronounced reduction in CER decoupling. (4) The reduction of CER decoupling through DT also significantly improves corporate production efficiency, fostering high-quality corporate development. (5) Mature enterprises, non-state-owned enterprises, and enterprises in highly competitive industries derive greater benefits from DT's reduction effect on CER decoupling. This study highlights the potential of DT in promoting authentic green behaviors in enterprises and offers insights for policymakers and business leaders on leveraging digital strategies to enhance environmental integrity practices.