数字化转型对可持续发展绩效的影响机制：内部控制视角

The Impact Mechanism of Digital Transformation on Sustainable Development Performance: An Internal Control Perspective

摘要: 加快提升可持续发展绩效已成为企业顺应数字时代潮流、实现高质量发展的必然选择。文章以2010~2022年沪深A股上市公司为样本，实证分析数字转型对可持续发展绩效的作用机制。结果表明：(1) 数字化转型促进企业财务绩效、环境社会绩效和可持续发展绩效的提升；(2) 数字化转型通过优化内部控制机制来提高财务绩效、环境社会绩效和可持续发展绩效；(3) 在高环境不确定性下，数字化转型对内部控制的提升作用更加显著。(4) 数字化转型在制造业和高行业竞争度的样本中对可持续发展绩效的促进作用更为明显。本研究不仅为企业在数字化时代实现可持续发展提供了新的理论视角，还为企业在外部环境不确定性的背景下如何提升可持续发展绩效提供了实践指导和政策建议。

Abstract: Accelerating the improvement of sustainable development performance has become an inevitable choice for enterprises to keep pace with the digital era and achieve high-quality development. This paper takes listed companies on the Shanghai and Shenzhen stock exchanges from 2010 to 2022 as samples to empirically analyze the impact mechanism of digital transformation on sustainable development performance. The results show that: (1) Digital transformation promotes the improvement of corporate financial performance, environmental and social performance, and sustainable development performance; (2) Digital transformation enhances financial performance, environmental and social performance, and sustainable development performance by optimizing internal control mechanisms; (3) Under high environmental uncertainty, the positive impact of digital transformation on internal control is more pronounced; (4) Digital transformation has a more significant effect on sustainable development performance in the manufacturing sector and in industries with high competitive intensity. This study not only provides a new theoretical perspective for enterprises to achieve sustainable development in the digital age, but also offers practical guidance and policy recommendations for enterprises on how to improve sustainable development performance in the context of external environmental uncertainty.