The Impact of Digital Inclusive Finance on Corporate ESG Performance
デジタル包摂的金融が企業のESGパフォーマンスに与える影響 (AI 翻訳)
Ke Zhang
🤖 gxceed AI 要約
日本語
この研究は、中国A株上場企業を対象に、デジタル包摂的金融がESGパフォーマンスに与える影響を分析。北京大学のデジタル包摂的金融指数と企業のESGデータを用いて、2020年から2023年のパネルデータで検証した結果、デジタル包摂的金融は企業のESGパフォーマンスを有意に向上させることが明らかになった。その効果は産業によって異なる。
English
This study examines how digital inclusive finance affects corporate ESG performance using a sample of Chinese A-share listed firms from 2020 to 2023. By combining the Peking University Digital Inclusive Finance Index with firm-level ESG data, the analysis shows that digital inclusive finance significantly improves ESG performance, with effects varying across industries.
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
中国の事例ではあるが、デジタル金融がESGパフォーマンス向上に寄与することを示しており、日本企業においてもフィンテックを活用したサステナビリティ推進の参考となる。特に、SSBJ基準や有価証券報告書でのESG開示が進む中で、資金調達手段としてのデジタル包摂的金融の役割を考察する材料を提供する。
In the global GX context
This study provides empirical evidence from China on how digital inclusive finance can enhance ESG performance, relevant to global discussions on the role of financial technology in sustainable development. It highlights the importance of fintech infrastructure in supporting corporate sustainability, which resonates with global frameworks like ISSB and the EU's sustainable finance disclosure regulation.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the link between digital finance and ESG, with implications for sustainable finance research.
🏢実務担当者:Can inform corporate sustainability teams on leveraging digital financial tools to improve ESG metrics.
🏛政策担当者:Highlights the potential of digital finance policies to drive ESG outcomes, offering insights for regulators designing green finance frameworks.
📄 Abstract（原文）
Against the backdrop of the “dual carbon” goals of carbon peaking and carbon neutrality, the advancement of sustainability disclosure regimes, the convergence of ISSB standards with domestic frameworks, the expansion of green investment and financing, and the normalization of supply chain due diligence, firms are facing increasing external pressures in capital markets. Enhancing ESG performance has become a critical pathway to sustainable development, playing a key role in reducing financing costs, strengthening innovation capacity, and improving corporate resilience. Using a sample of Chinese A-share listed firms from 2020 to 2023, this study combines the Peking University Digital Inclusive Finance Index with firm-level ESG data to construct a panel fixed-effects model, examining the impact of digital inclusive finance on corporate ESG performance and conducting heterogeneity analyses across industries. The results show that digital inclusive finance significantly improves corporate ESG performance. Both coverage breadth and usage depth exert important effects by promoting ESG-related innovation, thereby enhancing firms’ environmental, social, and governance performance. These findings remain robust across a series of robustness checks. Moreover, the effects exhibit significant heterogeneity across industries. Based on these findings, this study suggests further strengthening digital financial infrastructure and institutional frameworks, implementing differentiated policies across regions and industries, and guiding firms and regions toward a virtuous interaction between financing and technological development, so as to jointly advance ESG transformation and high-quality economic growth.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.70267/icbms.2601.6877first seen 2026-05-06 00:35:25
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。