制造业企业数字化转型与ESG表现——基于ESG细分视角  

Digitalization Transformation and ESG Performance of Manufacturing Enterprises—From the ESG Segmentation Perspective

作　　者：施国栋 吴过 黄健傑 Shi Guodong;Wu Guo;Huang Jianjie(Shengxiang Business School,Sanda University,Shanghai 201209,China;School of Finance,Shanghai University of Finance and Economics,Shanghai 200433,China;School of Economic Law,East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]上海杉达学院胜祥商学院,上海201209 [2]上海财经大学金融学院,上海200433 [3]华东政法大学经济法学院,上海200042

出　　处：《统计与决策》2025年第5期166-171,共6页Statistics & Decision

基　　金：上海市“科技创新行动计划”软科学研究项目(22692195000);上海市哲学社会科学规划(2022BFX003);上海杉达学院校基金(2022BSZX06)。

摘　　要：数字化技术为企业ESG目标的实现提供了新的手段。文章基于2016—2022年沪深A股制造业上市企业数据,从ESG细分视角探究数字化转型对制造业企业ESG表现的具体影响和机制。研究结果表明:第一,企业数字化转型能显著提升制造业企业ESG总体表现以及在环境、社会责任和公司治理三个细分维度上的表现;第二,高新技术制造业企业的数字化转型对其ESG表现的促进作用更强;第三,国有或重污染制造业企业的数字化转型对其环境和公司治理的促进作用更强;第四,制造业企业数字化转型通过提升技术创新能力对ESG表现产生促进作用;第五,制造业企业数字化转型促进ESG表现会带来正向经济效应,实现环境保护与经济增长的共赢。Digital technology has provided a new means for the realization of enterprise ESG goals.Based on the data of Shenzhen and Shanghai A-share listed manufacturing enterprises from 2016 to 2022,this paper explores the specific impact and mechanism of digitalization transformation on the ESG performance of manufacturing enterprises from the perspective of ESG sub-dimensions.The findings are as follows:First,enterprise digitalization transformation can significantly enhance the overall ESG performance of manufacturing enterprises as well as their performance in the three sub-dimensions of environment,social,and governance.Second,the digitalization transformation of high-tech manufacturing enterprises has a stronger promoting effect on their ESG performance.Third,the digitalization transformation of state-owned or heavily polluted manufacturing enterprises has a stronger promoting effect on their environment and governance performance.Fourth,the digitalization transformation of manufacturing enterprises promotes ESG performance by enhancing technological innovation capabilities.Fifth,the promotion of ESG performance by the digitalization transformation of manufacturing enterprises will bring about positive economic effects for the enterprises,achieving a win-win situation between environmental protection and economic growth.

关 键 词：数字化转型 ESG 环境 社会责任 公司治理 

分 类 号：F062.3[经济管理—政治经济学]