数字化转型对企业ESG评级的影响及同群效应OACHSSCD

This study examines the impact of digital transformation on corporate ESG rating,using a sample of Chinese A-share listed companies from 2014 to 2023.Through empirical research methods,it analyzes how digital transformation influences corporate ESG rating and the underlying mechanisms.The findings reveal that digital transformation significantly enhances corporate ESG rating.Additionally,digital transformation can improve the ESG rating of upstream enterprises through the peer effect and the spillover effect.Operational efficiency plays an intermediary role between digital transformation and corporate ESG rating;Innovation capital plays an intermediary role between digital transformation and corporate ESG rating.The positive effect of digital transformation on corporate ESG rating is more significant in non-heavy-polluting enterprises,high-tech enterprises,and state-owned enterprises.These conclusions provide a reference for exerting the driving effect of digital transformation in supply chains and further improving corporate ESG rating.