동샤오난 교수

ABSTRACT Sustainable development strategies (SDS) have been widely studied from both an innovation and financial perspective, as they play a critical role in balancing the environmental, social, and governance (ESG) pillars. However, the causal pathways connecting SDS to internal capabilities, such as performance measurement systems (PMS) and human resource management (HRM) practices, and their subsequent impact on both ESG performance (ESGP) and financial performance (FP) remain underexplored.

ABSTRACT This study investigates the influence of corporate carbon neutrality strategies on sustainable development capabilities, focusing on the heterogeneous effects arising from disparate resource configurations. Utilizing panel regression analysis on data from firms listed on China's A‐share market between 2018 and 2022, we find that carbon neutrality strategies significantly enhance corporate sustainable development capabilities, and the positive impact is more pronounced in firms with high

ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐level carbon‐neutrality performance and the underlying process‐based mechanisms. To address this gap, this study adopts Resource Orchestration Th