基于Meta分析的数字化对企业ESG表现影响研究

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中图分类号：F270 文献标志码：A 文章编号：2097-3853（2025）05-0449-11

Research on impact of digitization on ESG performance of enterprises based on Meta-analysis

CHEN Qun1’²，HAN Yue²，CHEN Zhe² （1.Fujian Chuanzheng Communications College，Fuzhou 35ooO7，China; 2.School ofManagement，FujianUniversity of Technology，Fuzhou 35O118，China）

Abstract：The impact of digitisation on corporate ESG performance is an issue of wide concern in academia. However，thereare great differences in the direction and intensity of the relationship between the two in existing research，and litle research has focusedon the boundary conditions that lead to theabove diferences. Based on 69 empirical papers，this research combined the TOE theoretical framework and applied Metaanalysis to explore the relationship between digitalisation and corporate ESG performance indepth，and systematically reveals the potential impact of boundary conditions，such as firm size，industry diversityand sample size，on the relationship between thetwo.The study finds that first，digitalisation，including the dimensions of digital financial support，digital foundation，digital support policy，digital strategy emphasis， management digital awareness，digital technology investment，digital technology innovation，etc.，have diferent degrees of correlation with the ESG performance of enterprises， with management digital awareness having the most significant influence；second，enterprise size，industry diversity and sample size have a moderating efect on the relationship between some of the digitalisation dimensions and the ESG performance of enterprises.To this end，four management implications are proposed：cultivating management’s digital awarenesand skills， supporting enterprise digital technology innovation， strengthening government digital policy support，and promoting enterprise digital transformation.

Keywords ： digitalisation; ESG performance;Meta-analysis

在我国绿色发展及“双碳”目标深入推进背景下，社会对可持续发展的关注日益增强。（剩余14651字）