数字化转型对矿业上市企业ESG表现的驱动机制与提升路径研究

    Study on the driving mechanism and enhancement pathways of digital transformation for ESG performance in listed mining enterprises

    • 摘要: 在“十五五”规划纲要深入推进数字中国建设与全面绿色转型的双重背景下,如何借助数字化转型提升矿业等资源型行业的ESG综合表现成为重要议题。本文以2011—2023年矿业上市企业为样本,采用双向固定效应模型,实证检验数字化转型对ESG表现的影响效应、作用机制及异质性特征。研究发现:①数字化转型显著提升了矿业企业的ESG综合表现,表明数字技术应用是推动矿业可持续发展的有效路径。②数字化转型对社会责任和公司治理的提升作用显著,但对环境绩效的直接促进作用不显著,表明矿业企业的数字化转型当前更侧重于改善社会责任履行与治理结构优化,而环境维度的提升效应尚未充分显现。③机制检验表明,数字化转型主要通过强化内部控制、促进绿色创新和提升信息透明度三条路径改善矿业企业ESG表现。④异质性分析显示,数字化转型对非国有矿业企业的ESG提升效应强于国有矿业企业,在东部地区和中部地区效果显著,而在西部地区尚未充分显现,在东北地区未观测到稳健效应。研究结论为矿业企业制定差异化的数字化与ESG协同战略提供了经验依据,也为政策制定者分类推进矿业绿色转型、优化数字基础设施布局及完善ESG治理机制提供了参考。

       

      Abstract: Outline of the 15th Five-Year Plan calls for further advancing the construction of Digital China and promoting green transformation of economic and social development. In light of this, leveraging digital transformation to improve the ESG performance of resource-based industries has become an important issue. Based on the data of Chinese A-share listed mining companies from 2011 to 2023, with a two-way fixed effects model, this paper empirically examines the impact, mechanisms, and heterogeneity of digital transformation on ESG performance. The findings are as follows. Firstly, digital transformation significantly improves the ESG performance of mining enterprises, suggesting that the adoption of digital technologies is an effective pathway for promoting sustainable development in the mining corporation. Secondly, digital transformation has a significant positive effect on social performance and governance performance, but its direct impact on environmental performance is not statistically significant. This indicates that the current digital transformation of mining enterprises is more strongly associated with improvements in social responsibility practices and governance structures, while its environmental benefits have not yet fully materialized. Thirdly, mechanism tests show that digital transformation improves ESG performance of mining enterprises primarily through three channels: strengthening internal control, promoting green innovation, and enhancing information transparency. Lastly, heterogeneity analysis reveals that the improvement effect is stronger for non-state-owned mining enterprises than for state-owned ones, and is significant in the eastern and central regions, while it is not yet evident in western regions and no robust effect is observed in the northeastern regions. The findings provide empirical evidence for mining enterprises to formulate differentiated strategies that integrate digitalization and ESG, and offer policy implications for policymakers to advance the green transformation of the mining sector by category, optimize the allocation of digital infrastructure, and improve ESG governance mechanisms.

       

    /

    返回文章
    返回