Corporate Digital Transformation and Environmental Performance--Based on the Mediating Role of Internal Control
Year: 2025
Type: article
Abstract: Ensuring harmony between economic growth and ecological preservation is an undeniable societal responsibility for companies. The widespread incorporation of digital technology has had a profound effect on their green strategies, making it imperative to explore ways to enhance their green performance. By analyzing data from Chinese A-share listed companies from 2013 to 2022, this study provides insights into the effects of enterprise digital progress on environmental performance. Our research findings indicate that a higher level of corporate digital transformation is linked with better environmental performance. Digital transformation boosts environmental performance By enhancing the standard of corporate internal control. Notably, this improvement effect is more evident in non-state-owned enterprises compared to state-owned enterprises, and it is even more significant in high-carbon-emitting enterprises than in those with lower carbon emissions. Additionally, media attention serves as a beneficial mediator in boosting the impact of digital transformation on environmental performance. This paper furnishes empirical evidence supporting the advancement of industrial digital transformation and the active improvement of corporate internal control quality as means to elevate green performance. These discoveries contribute to advancing the comprehension of how digital technology can facilitate more sustainable business practices.
Author: Jiayi Lu
Institution: China University of Geosciences
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4410128441