6526 
8815如何提高企业
企业数字化转型与ESG表现*——基于中国上市企业的经验证据
摘要
参考文献
摘要
25 Barko T, Cremers M, Renneboog L. Shareholder engagement on environmental, social, and governance performance[J]. Journal of Business Ethics,2022,180(2): 777−812. DOI:10.1007/s10551-021-04850-z
26 Benner M J, Waldfogel J. Changing the channel: Digitization and the rise of “middle tail” strategies[J]. Strategic Management Journal,2023,44(1): 264−287. DOI:10.1002/smj.3130
27 Cordano M, Marshall R S, Silverman M. How do small and medium enterprises go “green”? A study of environmental management programs in the U. S. wine industry[J]. Journal of Business Ethics,2010,92(3): 463−478. DOI:10.1007/s10551-009-0168-z
28 Cyert R M, March J G. A behavioral theory of the firm[M]. Englewood Cliffs: Prentice Hall, 1963.
29 Dodgson M, Gann D, Wladawsky-Berger I, et al. Managing digital money[J]. Academy of Management Journal,2015,58(2): 325−333. DOI:10.5465/amj.2015.4002
30 Fang M Y, Nie H H, Shen X Y. Can enterprise digitization improve ESG performance?[J]. Economic Modelling,2023,118: 106101. DOI:10.1016/j.econmod.2022.106101
31 Flammer C, Bansal P. Does a long-term orientation create value? Evidence from a regression discontinuity[J]. Strategic Management Journal,2017,38(9): 1827−1847. DOI:10.1002/smj.2629
32 Gillan S L, Koch A, Starks L T. Firms and social responsibility: A review of ESG and CSR research in corporate finance[J]. Journal of Corporate Finance,2021,66: 101889. DOI:10.1016/j.jcorpfin.2021.101889
33 Haans R F J, Pieters C, He Z L. Thinking about U: Theorizing and testing U- and inverted U-shaped relationships in strategy research[J]. Strategic Management Journal,2016,37(7): 1177−1195. DOI:10.1002/smj.2399
34 Jang G Y, Kang H G, Kim W. Corporate executives’ incentives and ESG performance[J]. Finance Research Letters,2022,49: 103187. DOI:10.1016/j.frl.2022.103187
35 Larcker D F, Rusticus T O. On the use of instrumental variables in accounting research[J]. Journal of Accounting and Economics,2010,49(3): 186−205. DOI:10.1016/j.jacceco.2009.11.004
36 Loebbecke C, Picot A. Reflections on societal and business model transformation arising from digitization and big data analytics: A research agenda[J]. The Journal of Strategic Information Systems,2015,24(3): 149−157. DOI:10.1016/j.jsis.2015.08.002
37 Matarazzo M, Penco L, Profumo G, et al. Digital transformation and customer value creation in made in Italy SMEs: A dynamic capabilities perspective[J]. Journal of Business Research,2021,123: 642−656. DOI:10.1016/j.jbusres.2020.10.033
38 Muller A, Kolk A. Extrinsic and intrinsic drivers of corporate social performance: Evidence from foreign and domestic firms in Mexico[J]. Journal of Management Studies,2010,47(1): 1−26. DOI:10.1111/j.1467-6486.2009.00855.x
39 Ocasio W. Attention to attention[J]. Organization Science,2011,22(5): 1286−1296. DOI:10.1287/orsc.1100.0602
40 Spiller S A. Opportunity cost consideration[J]. Journal of Consumer Research,2011,38(4): 595−610. DOI:10.1086/660045
41 Trittin-Ulbrich H, Scherer A G, Munro I, et al. Exploring the dark and unexpected sides of digitalization: Toward a critical agenda[J]. Organization,2021,28(1): 8−25. DOI:10.1177/1350508420968184
42 Verhoef P C, Broekhuizen T, Bart Y, et al. Digital transformation: A multidisciplinary reflection and research agenda[J]. Journal of Business Research,2021,122: 889−901. DOI:10.1016/j.jbusres.2019.09.022
引用本文
王应欢, 郭永祯. 企业数字化转型与ESG表现*——基于中国上市企业的经验证据[J]. 财经研究, 2023, 49(9): 94-108.
导出参考文献，格式为：
