| 数字金融对企业ESG表现的影响效应与机制分析 |
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| 引用本文：乔海曙1,2，王弘毅1，刘俊娇1.数字金融对企业ESG表现的影响效应与机制分析[J].湖南大学学报社会科学版,2025,(1):56-66 |
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| 中文摘要:以2011-2022年中国A股上市公司为研究对象，实证检验数字金融对企业ESG表现的影响效应及作用机制。研究发现，数字金融能够显著提升企业ESG表现，这一影响主要通过推动企业绿色创新和缓解融资约束来实现。结构特征异质性分析显示，数字金融对企业环境治理水平的促进作用最为明显；数字金融的三个维度——覆盖广度、使用深度和数字化程度——均能提升企业ESG表现，其中覆盖广度对企业ESG表现的促进作用最为显著。企业特征异质性分析发现，数字金融对国有企业和重污染企业的ESG表现的提升作用更为明显。地区特征异质性分析表明，在环境规制强和对外开放程度高的地区，数字金融对企业ESG表现的促进效果更加显著。 |
| 中文关键词:数字金融 企业ESG表现 绿色创新 融资约束 |
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| The Impact of Digital Finance on Corporate ESG Performance and Its Mechanism Analysis |
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| Abstract:Using a sample of A-share listed companies in China from 2011 to 2022, this study empirically examines the impact of digital finance on corporate ESG performance and its mechanisms. The results reveal that digital finance can significantly enhance corporate ESG performance, primarily through promoting corporate green innovation and alleviating financial constraints. Structural characteristics heterogeneity analysis reveals that digital finance has the most pronounced effect on improving corporate environmental governance. Among the three dimensions of digital finance—coverage breadth, usage depth, and digitalization level—coverage breadth has the most significant impact on enhancing corporate ESG performance. Heterogeneity analysis of enterprise characteristics indicates that digital finance has a more pronounced effect on improving ESG performance for state-owned enterprises and heavily polluting enterprises. Additionally, regional heterogeneity analysis reveals that digital finance has a more significant positive impact on enhancing corporate ESG performance in areas with more stringent environmental regulations and higher levels of openness. |
| keywords:digital finance corporate ESG performance green innovation financial constraints |
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