How Digital Transformation Impacts ESG Performance of Listed Companies
摘要
In the context of high-quality economic development and green transformation of enterprises, it is of great practical significance to explore how digital transformation affects the ESG performance of listed companies. The article firstly combed the related literature on digital transformation and ESG performance and secondly investigated the relationship between digital transformation and corporate ESG performance by empirically analyzing A-share listed companies from 2015 to 2022, and reached the conclusion that digital transformation can significantly enhance ESG performance, and the effect still holds after the robustness test. Finally, the mechanism by which digital transformation affects ESG performance is examined, and the conclusion is that digital transformation significantly enhances corporate ESG performance by promoting green technology innovation.