| 英文摘要 |
This investigation employs a panel of A-share listed Chinese enterprises (2011-2020) as the research sample to empirically analyze the impact of digital transformation on corporate ESG performance. The findings substantiate two critical propositions: Firstly, digital transformation demonstrates a significant positive effect on ESG performance enhancement. Furthermore, this marginal enhancement effect becomes more pronounced under conditions of reduced corporate financing constraints. The study makes dual theoretical contributions by extending the investigation of digital transformation's consequences to encompass noneconomic outcomes through the ESG performance paradigm, while simultaneously enriching the scholarly understanding of determinants shaping corporate ESG practices. |
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