Does digital transformation enhance ESG performance? Empirical evidence from French listed companies
デジタルトランスフォーメーションはESGパフォーマンスを向上させるか？フランス上場企業からの実証的証拠 (AI 翻訳)
Hichem Ghnimi, Sihem Hermi
🤖 gxceed AI 要約
日本語
本研究は、フランスのパリ証券取引所に上場する73社のデータ（2016-2024年）を用いて、デジタルトランスフォーメーション（DT）がESGパフォーマンスに与える影響を分析。FGLSと2SLS推定の結果、DTはESGパフォーマンスに正の有意な効果を示し、デジタル化が持続可能な企業戦略の重要な手段であることを明らかにした。
English
This study examines the impact of digital transformation (DT) on ESG performance using data from 73 French listed companies (2016-2024). Employing FGLS and 2SLS methods, the results show a positive significant effect of DT on ESG performance, highlighting digitalization as a strategic lever for integrating ESG into corporate strategy.
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
フランス上場企業の分析から、デジタル化がESGパフォーマンス向上に寄与することが示された。日本の企業にとっても、DXをESG戦略に活用する示唆となる。特に、SSBJ開示基準への対応において、DXの活用は有効な手段となり得る。
In the global GX context
This paper provides empirical evidence from France that digital transformation positively influences ESG performance. It contributes to the global discourse on how technology can support sustainability goals, relevant for companies under TCFD, ISSB, and CSRD frameworks.
👥 読者別の含意
🔬研究者:This paper adds to the literature on digitalization and ESG, offering robust empirical evidence from a developed market.
🏢実務担当者:Corporate sustainability teams can leverage digital transformation to improve ESG ratings and compliance.
🏛政策担当者:Regulators may consider promoting digital tools to enhance corporate ESG disclosure and performance.
📄 Abstract（原文）
This study examines the effect of digital transformation (DT) on the environmental, social and governance (ESG) performance of French companies listed on the Paris Stock Exchange (NYSE Euronext Paris). The analysis is based on a sample of 73 French companies listed on NYSE Euronext Paris during the period 2016–2024. Empirical estimations employ the feasible generalized least squares and two-stage least squares methods to ensure robustness against heteroscedasticity and contemporaneous correlations. The results reveal a positive and significant effect of DT on ESG performance, highlighting the central role of digitalization as a strategic lever for integrating ESG considerations into corporate strategy. The findings help stakeholders identify future growth opportunities by emphasizing digital technology as a driver of sustainable finance. Firms can leverage digitalization to improve ESG practices, better comply with regulatory requirements, and meet the expectations of responsible investors. This research contributes to the literature on DT and ESG performance in two ways. First, it empirically examines, in the French context, the direct link between digitalization and sustainable corporate performance a topic that remains underexplored. Second, it highlights the strategic role of digital technology as a lever for enhancing ESG outcomes within listed companies.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/mf-07-2025-0527first seen 2026-05-15 21:54:29
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