Based on the data of Shanghai and Shenzhen A-share listed enterprises from 2013 to 2022,the impact of digitalization on ESG performance by using A fixed-effect model was empirically analyzed.Innovation efficiency was selected as the intermediary variable,and the heterogeneity of industry and government subsidy quota was analyzed for the model.It is found that enterprise digitalization can significantly improve the ESG performance of enterprises,and innovation efficiency plays an intermediary role.The effect of digitalization on ESG performance of manufacturing enterprises is more significant than that of non-manufacturing enterprises.The digitalization of enterprises with low government subsidies has a significant effect on improving ESG performance,and all of them pass the robustness test and the endogeneity test.
维普
万方数据