Effects of green finance and digital transformation on enhancing corporate ESG performance

被引：0
作者：
Sun, Tingxuan [1 ,2 ]
Liu, Suqin [2 ]
Guo, Min [1 ]
机构：
[1] Wuhan Univ, Dong Fureng Inst Econ & Social Dev, Wuhan 430072, Hubei, Peoples R China
[2] Bank Beijing Co LTD, Beijing 100033, Peoples R China
来源：
FINANCE RESEARCH LETTERS | 2025年 / 74卷
关键词：
Green finance; Digital transformation; Corporate environmental; Social; and; governance (ESG) performance; Enterprise size; Analysis of moderation effect; Analysis of heterogeneity;
D O I：
10.1016/j.frl.2025.106774
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
In the context of digital transformation, where firms leverage digital tools for process enhancement, innovation, and efficiency, this study utilizes data from annual reports of Chinese listed corporations from 2012 to 2022 to empirically analyze how green finance and digital transformation jointly enhance corporate environmental, social, and governance (ESG) performance. Findings indicate that green financial initiatives and digital transformation substantially boost corporate ESG performance, with the scale of the company acting as a crucial moderating factor in this relationship. Results indicate notable heterogeneity in the influence of digital shifts on ESG score improvements between state-owned entities and private firms.
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页数：7
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