Can Digital Technology Adoption Drive a “Win–Win” in Corporate Financial Sustainability and Energy Performance? The Role of Chief Digital Officers
デジタル技術の採用は企業の財務持続可能性とエネルギー性能の「ウィン・ウィン」を実現できるか？チーフ・デジタル・オフィサーの役割 (AI 翻訳)
Lingli Qing, Pin Shen, T. Baležentis, Fawaz Baddar ALHussan, Z.Y. Shen
🤖 gxceed AI 要約
日本語
中国上場企業のパネルデータ（2010-2022年）を分析し、デジタル技術の採用が財務持続可能性とエネルギー効率の両方を向上させる「ウィン・ウィン」効果を実証。チーフ・デジタルオフィサーの存在がこの効果を強化し、資金制約とグリーン技術革新が仲介チャネルとして機能する。大企業、非重污染企業、中部地域の企業で効果が強い。
English
Analyzing panel data from Chinese listed firms (2010-2022), this study shows that digital technology adoption improves both financial sustainability and energy efficiency. Chief Digital Officers strengthen these effects, with financing constraints and green technological innovation as mediating channels. Effects are stronger for large firms, non-heavy polluters, and firms in central 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
日本企業にとってDXとGXの連携が注目される中、本論文はデジタル技術活用がエネルギー効率向上と財務健全性の両立に寄与することを示す。特にCDOの役割に着目しており、日本の統合報告や有価証券報告書におけるDX・GX戦略の開示に示唆を与える。
In the global GX context
This paper provides empirical evidence on the synergy between digital transformation and energy performance, relevant for global GX discussions on technology-driven decarbonization. The focus on Chief Digital Officers offers insights for corporate governance in the context of ISSB and TCFD disclosures on strategy and risk management.
👥 読者別の含意
🔬研究者:Provides empirical evidence on digital technology's dual impact on financial and energy performance, useful for studies on technology and decarbonization.
🏢実務担当者:Highlights the importance of appointing a Chief Digital Officer to maximize energy and financial benefits from digital transformation.
🏛政策担当者:Supports policies promoting digitalization as a tool for energy efficiency in industrial sectors.
📄 Abstract（原文）
This study investigates whether digital technology adoption can drive both sustainable financial performance and enhanced corporate energy efficiency, which has received limited attention in previous research. Grounded in dynamic capability theory and upper echelons theory, and utilizing a two‐way fixed‐effects regression model, this study analyzes panel data from publicly listed Chinese firms from 2010 to 2022. We assess the “win–win” potential of digital technology adoption on financial and energy outcomes, with a focus on the moderating role of chief digital officers. The results demonstrate that digital technology adoption generates concurrent gains in financial sustainability and energy efficiency, and that the presence of a chief digital officer substantially strengthens these effects. Robustness and endogeneity assessments support these findings. We further identify financing constraints and green technological innovation as mediating channels through which digital technology adoption promotes dual improvements in financial and energy outcomes. Heterogeneity tests indicate stronger effects among larger firms, non‐heavy polluting enterprises, and firms located in central regions of China. These findings highlight the strategic value of digital technology in advancing financial sustainability and corporate energy efficiency, promoting broader corporate commitment to digital transformation.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/bse.70671first seen 2026-05-15 21:27:37
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