Gespeichert in:
| Hauptverfasser: | , |
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| Format: | Recurso digital |
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| Veröffentlicht: |
Zenodo
2026
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| Online-Zugang: | https://doi.org/10.5281/zenodo.19293082 |
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Inhaltsangabe:
- <p><span lang="EN-US">This study utilizes empirical data from A-share listed companies in China, covering the period from 2010 to 2024. It systematically investigates how data assets influence environmental, social, and governance (ESG) performance, along with the underlying mechanisms. The findings reveal that data assets have a significant positive effect on corporate ESG performance. This conclusion remains robust after a series of reliability tests and addressing endogeneity concerns. Mechanism analysis shows that data assets not only directly promote ESG development but also indirectly enhance ESG performance through two pathways: easing financing constraints and strengthening green innovation capabilities. Heterogeneity analysis further uncovers structural differences in the ESG-enhancing effects of data assets. These effects are particularly pronounced in the eastern and central regions, as well as among underinvested enterprises. This indicates that regional development levels and the efficiency of corporate investment are critical contextual factors that shape the realization of data asset value. This research offers a new theoretical perspective and empirical evidence for understanding how data elements contribute to corporate sustainability. It also holds important practical implications for optimizing the allocation of data elements and refining ESG policy frameworks.</span></p>