企業のデジタルトランスフォーメーション、ESGパフォーマンスと炭素排出
Corporate digital transformation, ESG performance and carbon emissions (原題)
Daichen Guo, Sanglin Zhao
🤖 gxceed AI 要約
日本語
本研究は2010年から2023年の中国A株上場企業を対象に、企業のデジタルトランスフォーメーション（DX）が炭素排出に与える影響と、ESGパフォーマンスの媒介効果を実証分析した。DXは資源利用効率の向上や環境ガバナンス強化を通じて炭素排出を削減し、特にハイテク企業や成長企業、東部地域で効果が顕著である。また、DXはESGパフォーマンスを向上させ、ESGを通じた炭素削減経路も確認された。政府の政策支援と企業のDXとグリーン生産の統合が重要と示唆。
English
This study empirically examines the impact of corporate digital transformation (DX) on carbon emissions and the mediating role of ESG performance, using Chinese A-share listed companies from 2010 to 2023. DX reduces carbon emissions by improving resource efficiency and environmental governance, with stronger effects in high-tech, high-growth, and eastern firms. DX also enhances ESG performance, which further lowers emissions. Policy incentives and integration of digital tech with green production are recommended.
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
日本ではSSBJ開示や有報でのサステナビリティ情報開示が進む中、DXとESGの連携による炭素削減の実証は、日本企業のデジタル活用とESG統合の参考になる。中国の事例だが、DX投資のESG・炭素削減効果を定量的に示しており、日本企業の投資判断や開示戦略に示唆を与える。
In the global GX context
This paper adds to global evidence on how digital transformation and ESG performance jointly reduce carbon emissions, relevant to ISSB/CSRD disclosure frameworks that emphasize governance and strategy. While based on Chinese data, the findings on DX's role in enhancing ESG and cutting emissions can inform global corporate strategy and policy design for low-carbon transition.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the mediating role of ESG in the DX-carbon nexus, useful for further research on digitalization and decarbonization.
🏢実務担当者:Highlights that digital transformation can improve ESG scores and reduce emissions, supporting business cases for DX investments aligned with sustainability goals.
🏛政策担当者:Suggests that policies promoting digital transformation and ESG integration can effectively support carbon reduction targets.
📄 Abstract（原文）
This study selects data from A-share listed companies from 2010 to 2023 as a sample to empirically examine the impact of corporate digital transformation on carbon emissions and ESG performance's intermediary function. According to the study, corporate digital transformation can successfully lower corporate carbon emission levels by improving resource utilization efficiency, strengthening environmental governance capabilities, and greatly optimizing production and operation processes. This effect is most noticeable in high-tech businesses, businesses with significant growth potential, and eastern locations. Additionally, businesses that are pursuing digital transformation are able to enhance their overall performance in terms of environmental, social, and governance (ESG) factors, which further reduces carbon emissions through ESG processes. In order to achieve low-carbon transformation through digitalization and ESG practices, government departments should enhance their policies and incentives for carbon emission reduction. Companies should also promote the integration of digital technology with green production and bolster their digital transformation plans.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s43621-026-04374-4first seen 2026-09-07 04:34:17
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