数字经济发展战略推动了企业生产方式的深刻变革.上市公司作为中国经济增长的重要力量,是数字化转型的积极践行者和受益者,而ESG作为在双碳背景下对企业的评价方向,对企业的业绩会产生较大的影响.本文基于2010-2022年A股上市公司数据,在用熵值法构建模型的基础上,验证了企业数字化转型与ESG评分对企业绩效的影响机制.研究发现:上市公司重视数字化转型以及ESG表现能够提升上市公司的企业经营绩效.
The development strategy of digital economy promotes a profound change in the production mode of enterprises,listed companies,as an important force in China's economic growth,are active practitioners and beneficiaries of digital transformation,and ESG,as a direction of evaluation of enterprises in the context of dual-carbon,will have a greater impact on the performance of enterprises.Based on the data of A-share listed companies from 2010 to 2022,this paper verifies the influence mechanism of enterprise digital transformation and ESG scores on enterprise performance on the basis of constructing a model with entropy value method.It is found that listed companies'emphasis on digital transformation as well as ESG performance can enhance the corporate performance of listed companies.