ESG performance,digital transformation and"shifting from reality to virtuality"in manufacturing enterprises
This article takes A-share manufacturing listed companies from 2015 to 2020 as research samples to study the impact of digital transformation on ESG performance and the shift from reality to virtuality of enterprises.The research results indicate that the ESG performance of enterprises will promote the process of transitioning from reality to virtuality,while digital transformation will weaken the impact of ESG performance.Further research has shown that the weakening effect of digital transformation is more significant in non-state-owned enterprises and enterprises with high levels of innovation investment,and it is closely related to ESG performance in promoting the level of financialization.
ESG performancedigital transformationremove excess and move towards deficiency
NETL
NSTL
万方数据
