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论文编号：	15493
作者编号：	2120233721
上传时间：	2025/6/12 22:35:10
中文题目：	数字化能力对企业 ESG 绩效的影响研究
英文题目：	Research on the Impact of Digital Capabilities on Corporate ESG Performance
指导老师：	武立东
中文关键字：	数字化能力；ESG绩效；资源配置效率；动态能力理论；资源基础理论
英文关键字：	Digital capabilities; ESG performance; Resource allocation efficiency; Dynamic capabilities theory; Resource-based theory
中文摘要：	在全球数字化转型浪潮下，企业数字化能力的培育与发展已成为提升企业竞争力、实现可持续发展的关键要素。作为衡量企业可持续发展的重要维度，环境、社会与治理（ESG）绩效正受到越来越多的关注。对数字化能力影响企业ESG绩效机制的探究，不仅有助于丰富数字化转型和企业可持续发展相关研究，而且对制定和实施数字化战略具有重要的理论和现实意义。 本研究选取了2013年至2023年中国沪深A股上市公司的数据作为样本，运用文献研究法对数字化能力与企业ESG绩效之间的相关理论基础进行了梳理，并构建了一个结合资源基础理论与动态能力理论的理论框架。运用实证研究法，以年报关键词频率衡量数字化能力，采用华证ESG评分评估ESG绩效，构建普通最小二乘法（OLS）回归模型，分析数字化能力对企业ESG绩效的影响及作用机制，并进行稳健性检验。研究发现，数字化能力显著提升企业ESG绩效，通过优化资源配置效率间接促进ESG绩效提升。董事长信息技术背景正向调节数字化能力与ESG绩效的关系，而环境不确定性则削弱这一促进作用。 本研究在理论层面拓展了数字化能力的研究边界，深化了ESG绩效驱动机制的研究，构建了动态情境下的调节模型，为理解数字化能力与ESG绩效的影响关系提供了新视角。实践层面，企业应强化数字化能力建设，赋能ESG战略，重视高层管理者技术背景，提升技术素养，并动态应对环境不确定性，构建韧性资源配置体系。政策制定者需推动数字化基础设施与ESG标准融合，强化数据治理，培育数字化与ESG复合型人才。 然而，本研究也存在一定的局限性。研究局限在于样本覆盖单一、变量测量存在披露偏差、未纳入制度理论视角及非线性关系检验。未来研究需在样本扩展、变量测量、理论整合及方法创新等方面深化。
英文摘要：	Under the global wave of digital transformation, the cultivation and development of corporate digital capabilities have become critical factors in enhancing competitiveness and achieving sustainable development. Environmental, social, and governance (ESG) performance, as a key dimension for measuring corporate sustainability, has garnered increasing attention. Investigating the impact mechanism of digital capabilities on corporate ESG performance not only enriches theories of digital transformation and sustainable development but also provides practical guidance for the formulation and implementation of corporate digital strategies, holding significant theoretical and practical implications. This study utilizes data from Chinese Shanghai and Shenzhen A-share listed companies from 2013 to 2023. Through a literature review, it consolidates the theoretical foundations of digital capabilities and corporate ESG performance, constructing a theoretical framework based on the resource-based theory and dynamic capabilities theory. Employing empirical methods, digital capabilities are measured by keyword frequency in annual reports, while ESG performance is evaluated using Sino-Securities ESG ratings. An ordinary least squares (OLS) regression model is developed to analyze the impact and mechanisms of digital capabilities on ESG performance, supplemented by robustness tests. The findings reveal that digital capabilities significantly enhance corporate ESG performance and indirectly promote ESG performance by optimizing resource allocation efficiency. The IT background of the chairman positively moderates the relationship between digital capabilities and ESG performance, while environmental uncertainty weakens this effect. Theoretically, this study expands the research boundaries of digital capabilities, deepens the understanding of ESG performance drivers, and constructs a moderating model under dynamic contexts, offering new perspectives for interpreting the relationship between digital capabilities and ESG performance. Practically, enterprises should strengthen digital capability development to empower ESG strategies, prioritize the technical expertise of top management, enhance technological literacy, and dynamically address environmental uncertainties to build resilient resource allocation systems. Policymakers should promote the integration of digital infrastructure with ESG standards, strengthen data governance, and cultivate interdisciplinary talent in digitalization and ESG. However, this study has limitations, including a single-market sample coverage, potential disclosure bias in variable measurement, the lack of institutional theory perspectives, and insufficient testing of nonlinear relationships. Future research should expand sample diversity, refine variable measurement methods, integrate theoretical frameworks, and innovate methodologies.
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