Chief information officer and the twin digital and green transition: evidence from Chinese listed companies
最高情報責任者とデジタル・グリーンの二重移行：中国上場企業からの証拠 (AI 翻訳)
Chang-Bo Qin, Yangfan Li
🤖 gxceed AI 要約
日本語
本研究は、中国A株上場企業のデータを用いて、最高情報責任者（CIO）の設置が企業のデジタル移行とグリーン移行に与える因果効果を分析。差分の差分法により、CIO設置が両移行を促進し、その相乗効果を強化することを実証。メカニズムとして、経営者の近視眼の軽減や内部統制の向上、無形資産の蓄積、環境投資の改善が働く。資金調達制約の緩い企業や非ハイテク産業、軽汚染産業で効果が顕著。
English
Using data from Chinese A-share listed companies (2008–2023) and a staggered difference-in-differences approach, this study finds that appointing a Chief Information Officer (CIO) significantly accelerates both digital and green transitions, and enhances their synergy. Mechanisms include reduced managerial myopia, improved internal control, intangible asset accumulation, and increased environmental investment. The effect is stronger in firms with relaxed financing constraints, non-high-tech industries, light-polluting industries, and those in central/western China.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本企業においても、DXとGXの同時推進が求められる中、CIOの役割は重要。本論文の知見は、日本企業がCIOを設置する際の戦略的意義や、経営者の近視眼を防ぐ効果を示唆する。ただし中国固有の制度環境に依存する部分もあり、日本への応用には注意が必要。
In the global GX context
This paper provides causal evidence on the role of a dedicated executive (CIO) in driving the twin digital and green transition, contributing to global debates on corporate governance and sustainability. While focused on China, the findings offer insights for firms worldwide considering executive-level positions to coordinate technology and environmental strategies, relevant for TCFD/ISSB-aligned disclosures.
👥 読者別の含意
🔬研究者:Offers empirical evidence on the causal effect of CIO on corporate sustainability and digitalization, with mechanisms and heterogeneity.
🏢実務担当者:Suggests that appointing a CIO can enhance both digital and green transition synergy, supporting strategic decision-making.
🏛政策担当者:Indicates that encouraging CIO roles may facilitate corporate twin transition, relevant for industrial policy.
📄 Abstract（原文）
The twin digital and green transition is crucial for sustainable development, with human intellectual capital playing a pivotal role. This study aims to examine how the chief information officer (CIO) affects corporate twin digital and green transition. Using data from Chinese A-share listed companies between 2008 and 2023, this study uses a staggered difference-in-differences analysis to identify causal effects. This study measures companies’ digital and green transitions based on word frequency in annual reports, with digital and green patent applications serving as supplementary indicators. This study further applies a coupling coordination model to capture the synergy between digital and green transitions. The CIO establishment significantly accelerates the pace of digital and green transitions, while also strengthening the synergy between them. Plausible mechanisms include managerial myopia reduction, internal control quality enhancement, intangible asset accumulation and environmental investment improvement, and the economic intuition behind this is that the CIO provides strategic and technical guidance for the twin transition. The study also finds that the CIO yields more pronounced effects on companies with relaxed financing constraints, non-high-tech industries, light-polluting industries and those located in central and western China. This study highlights the critical role of human intellectual capital in the twin transition, offering valuable managerial insights from a strategic decision-making perspective to promote sustainable development.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/cms-09-2025-0922first seen 2026-05-15 21:11:12
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