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Article
Publication date: 9 January 2024

Xiuyun Yang and Qi Han

The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of enterprise is influenced by the enterprise digital…

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Abstract

Purpose

The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of enterprise is influenced by the enterprise digital transformation. In addition, this study explains how enterprise digital transformation affects ESG performance.

Design/methodology/approach

The sample covers 4,646 nonfinancial companies listed on China’s A-share market from 2009 to 2021. The study adopts the fixed-effects multiple linear regression to perform the data analysis.

Findings

The study finds that enterprise digital transformation has a significant inverted U-shaped impact on ESG performance. Moderate digital transformation can improve enterprise ESG performance, whereas excessive digital transformation will bring new organizational conflicts and increase enterprise costs, which is detrimental to ESG performance. This inverted U-shaped effect is more pronounced in industrial cities, manufacturing industries and enterprises with less financing constraints and executives with financial backgrounds. Enterprise digital transformation mainly affects ESG performance by affecting the level of internal information communication and disclosure, the level of internal control and the principal-agent cost.

Practical implications

The government should take multiple measures to encourage enterprises to choose appropriate digital transformation based on their own production behaviors and development strategies, encourage them to innovate and upgrade their organizational management and development models in conjunction with digital transformation and guide them to use digital technology to improve ESG performance.

Social implications

This study shows that irrational digital transformation cannot effectively improve the ESG performance of enterprises and promote the sustainable development of the country. Enterprises should carry out reasonable digital transformation according to their own development needs and finally improve the green and sustainable development ability of enterprises and promote the sustainable development of society.

Originality/value

This study examines the relationship between enterprise digital transformation and ESG performance. Different from the linear relationship between the two in previous major studies, this study proves the inverse U-shaped relationship between enterprise digital transformation and ESG performance through mathematical theoretical model derivation and empirical test. This study also explores in detail how corporate digital transformation affects ESG performance, as well as discusses heterogeneity at the city, industry and firm levels. It is proposed that enterprises should take into account their own characteristics and carry out reasonable digital transformation according to their development needs.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 18 October 2024

Quan Liu, Renchao Wei, Qingshan Feng, Lianshuang Dai, Xiaotong Huo, Dongying Wang, Zhiwen Yang, Bei Wang, Xiuyun Wang, Chong Wang and Yanjun Wang

In this paper, the authors aim to study the relationship between hydrogen embrittlement (HE) susceptibility and cathodic current density applied on the X70 steel girth welds.

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Abstract

Purpose

In this paper, the authors aim to study the relationship between hydrogen embrittlement (HE) susceptibility and cathodic current density applied on the X70 steel girth welds.

Design/methodology/approach

The HE susceptibility of X70 steel girth welds were investigated through slow strain rate tensile test and observed and analyzed by optical microscope and scanning electron microscope methods.

Findings

The results show that HE susceptibility of X70 girth weld was basically unchanged with increasing of ion concentration while gradually increased and maintain at a specific value with the increase of cathodic current density. As for same ion content, a dense calcareous deposit layer generated on the sample surface in soil simulation solution with Ca2+ and Mg2+ resulted a decreased HE susceptibility while the porous calcareous deposit layer resulted a increased HE susceptibility.

Originality/value

A logistic regression model was established to describe the correlation between HE index and the cathodic current density.

Details

Anti-Corrosion Methods and Materials, vol. 71 no. 6
Type: Research Article
ISSN: 0003-5599

Keywords

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