电子商务网络技术环境、企业信息化与ESG绩效

E-Commerce Network Technology Environment, Enterprise Informatization, and ESG Performance

摘要: 在数字经济加速发展背景下，电子商务成为企业经营与竞争的核心载体，其依托的网络技术环境深刻影响企业治理与责任履行行为。本文以电子商务网络技术环境为研究切入点，探讨其对企业ESG绩效的影响效应、作用机制及非线性特征，采用双重机器学习方法对2012~2022年中国制造业上市公司的数据作为样本进行实证检验。研究发现，电子商务网络技术环境的改善能显著提升企业ESG绩效，且对社会绩效和治理绩效的促进作用更为突出；该影响通过绿色创新协同、信息透明与线上信任、网络营销竞争三大机制实现，同时对环境绩效的影响存在单一门槛效应，呈现边际收益递减特征。本文将电子商务运行环境纳入企业责任治理分析框架，为数字经济下企业可持续发展与ESG绩效提升提供了经验证据与实践参考。

Abstract: Against the backdrop of the rapid development of the digital economy, e-commerce has become a core platform for enterprise operations and market competition. The network technology environment that supports e-commerce profoundly influences corporate governance and responsibility fulfillment. Taking the e-commerce network technology environment as the research entry point, this study investigates its impact on corporate ESG performance, the underlying mechanisms, and potential nonlinear characteristics. Using panel data of Chinese listed manufacturing firms from 2012 to 2022, this paper employs the Double Machine Learning (DML) method for empirical analysis. The results show that improvements in the e-commerce network technology environment significantly enhance corporate ESG performance, with stronger effects observed in the social and governance dimensions. This impact is realized through three main channels: collaborative green innovation, enhanced information transparency and online trust, and intensified competition in online marketing. Furthermore, the relationship between the e-commerce network technology environment and environmental performance exhibits a single-threshold effect, characterized by diminishing marginal returns. By incorporating the e-commerce operating environment into the analytical framework of corporate responsibility governance, this study provides empirical evidence and practical insights for promoting sustainable development and improving ESG performance in the digital economy era.