Enterprise digital transformation and ESG performance

作者：Cai, Cen; Tu, Yongqian; Li, Zhi^*

来源：Finance Research Letters, 2023, 58: 104692.

DOI：10.1016/j.frl.2023.104692

• Digital transformation
• ESG performance
• Financing constraints

This paper selects A-share listed companies in Shanghai and Shenzhen from 2012 to 2022 as a sample to explore the relationship between corporate digital transformation and corporate ESG performance. It is found that enterprises carrying out digital transformation can significantly improve corporate ESG performance; corporate digital transformation can alleviate corporate financing constraints, increase analysts' attention, and improve corporate ESG performance.

• 单位
  广东金融学院