数字化转型对企业ESG表现的影响效应分析
Analysis of the Impact Effects of Digital Transformation on Corporate ESG Performance
摘要: 在可持续发展目标下，数字化转型是保障经济效益，实现更高质量发展的战略选择。ESG作为衡量企业可持续发展的重要标准不断推动经济转型。数字化转型可以释放巨大的绿色潜能，助推企业ESG绩效的提升，赋能企业高质量发展。文章基于2015~2022年沪深A股上市公司数据，探讨数字化转型对企业ESG表现的影响。研究发现：数字化转型显著促进企业ESG表现；机制检验表明，缓解融资约束与提升环境信息披露质量是其主要路径。异质性分析显示，该促进效应在国有企业中更为显著，且对环境保护(E)与社会责任(S)维度的提升作用尤为突出。进一步分析发现，二者间存在“N”型非线性关系。研究为数字化赋能可持续发展提供了经验证据。
Abstract: Under the framework of the sustainable development goals, digital transformation is a strategic choice to ensure economic benefits and achieve higher-quality development. ESG, as an important standard for measuring corporate sustainable development, continuously drives economic transformation. Digital transformation can unleash significant green potential, boost ESG performance, and empower high-quality enterprise development. Based on the data of Shanghai and Shenzhen A-share listed companies from 2015 to 2022, this article explores the impact of digital transformation on corporate ESG performance. The research finds that digital transformation significantly promotes corporate ESG performance. Mechanism tests indicate that alleviating financing constraints and improving the quality of environmental information disclosure are the main paths. Heterogeneity analysis shows that this promoting effect is more significant in state-owned enterprises and has a particularly prominent effect on the improvement of environmental protection (E) and social responsibility (S) dimensions. Further analysis reveals an “N”-shaped nonlinear relationship between the two. The research provides empirical evidence for digital empowerment of sustainable development.
文章引用：林灵岭, 陈思怡. 数字化转型对企业ESG表现的影响效应分析[J]. 电子商务评论, 2026, 15(4): 739-751. https://doi.org/10.12677/ecl.2026.154451

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