Are digital trends driving corporate environmental, social, and governance practices? Evidence from China
Suyang Xiao,
Jiajun Xu,
Rui Li
Abstract:This paper aims to explore whether the trend of digital transformation is driving companies to engage in environmental, social, and governance (ESG) practices. The impact of strategic transformation on firms is all‐encompassing, making it difficult to capture the mechanisms of impact on corporate ESG practices. To this end, we construct a new theoretical framework that combines slack resources and stakeholder theory. This framework attributes the heterogeneity of ESG practices to differences in the ability and… Show more
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