[论文解读] Does ESG and Digital Transformation affects Corporate Sustainability? The Moderating role of Green Innovation

Chenglin Qing, Shanyue Jin|arXiv (Cornell University)|Nov 30, 2023

Sustainable Supply Chain Management被引用 7

一句话总结

本研究探讨了ESG实践与人工智能驱动的数字化转型如何影响企业可持续性，绿色创新作为调节因素。基于359家企业的数据，研究发现ESG和数字化转型均对可持续性产生积极影响，而尽管绿色创新在统计上未表现出调节作用，但其对长期可持续增长仍至关重要。

ABSTRACT

Recently, environmental, social, and governance (ESG) has become an important factor in companies' sustainable development. Artificial intelligence (AI) is also a core digital technology that can create innovative, sustainable, comprehensive, and resilient environments. ESG- and AI-based digital transformation is a relevant strategy for managing business value and sustainability in corporate green management operations. Therefore, this study examines how corporate sustainability relates to ESG- and AI-based digital transformation. Furthermore, it confirms the moderating effect of green innovation on the process of increasing sustainability. To achieve the purpose of this study, 359 data points collected for hypothesis testing were used for statistical analysis and for mobile business platform users. The following conclusions are drawn. (1) ESG activities have become key variables that enable sustainable corporate growth. Companies can implement eco-friendly operating processes through ESG activities. (2) This study verifies the relationship between AI-based digital transformation and corporate sustainability and confirms that digital transformation positively affects corporate sustainability. In addition, societal problems can be identified and environmental accidents prevented through technological innovation. (3) This study does not verify the positive moderating effect of green innovation; however, it emphasizes its necessity and importance. Although green innovation improves performance only in the long term, it is a key factor for companies pursuing sustainable growth. This study reveals that ESG- and AI-based digital transformation is an important tool for promoting corporate sustainability, broadening the literature in related fields and providing insights for corporate management and government policymakers to advance corporate sustainability.

研究动机与目标

• 在数字化转型背景下，考察ESG实践对企业可持续性的影响。
• 评估基于人工智能的数字化转型如何影响企业可持续性表现。
• 探讨绿色创新在增强ESG/数字化转型与可持续性之间关系中的调节作用。
• 为企业和政策制定提供促进可持续商业模式的实证证据。
• 通过整合ESG、数字化创新与绿色创新，拓展可持续企业治理的文献体系。

提出的方法

• 本研究采用定量研究设计，利用359家企业的数据集进行假设检验。
• 通过统计分析评估ESG和数字化转型对可持续性的直接效应与调节效应。
• 分析聚焦于移动业务平台用户，以确保与数字化转型情境的相关性。
• 模型检验绿色创新在ESG-可持续性关系及数字化转型-可持续性关系中的调节效应。
• 数据收集与分析基于与环境、社会及治理因素相关的实证企业绩效指标。
• 研究采用标准回归技术，评估变量间关系的显著性与方向。

实验结果

研究问题

• RQ1 ESG实践如何影响企业可持续性？
• RQ2 基于人工智能的数字化转型在多大程度上促进企业可持续性？
• RQ3 绿色创新是否调节ESG与企业可持续性之间的关系？
• RQ4 绿色创新是否调节数字化转型与企业可持续性之间的关系？
• RQ5 绿色创新在实现可持续企业绩效方面具有怎样的长期战略价值？

主要发现

• ESG活动是实现可持续企业增长的关键推动因素，使企业能够实施环保的运营流程。
• 基于人工智能的数字化转型对企业可持续性具有统计上显著的正面影响，增强了企业的韧性与创新能力。
• 尽管绿色创新在模型中未表现出统计上显著的调节效应，但其被公认为对长期可持续性表现至关重要。
• 通过数字化转型实现的技术创新有助于识别社会挑战并防范环境风险。
• 整合ESG与数字化转型战略是推进企业可持续性的关键工具。
• 研究结果通过突出绿色创新的战略重要性（尽管其影响存在延迟），为学术文献与实际政策提供了贡献。