Date of Award
3-12-2026
Thesis Type
Masters
Document Type
Dissertation
Divisions
Faculty of Business and Economics
Department
Department of Accounting
Institution
Universiti Malaya
Abstract
This study explores the relationship between digital transformation and ESG performance in Chinese A-share listed companies, focusing on the mediating role of green innovation. From the view of resource-based theory, the digital transformation is found to the first enhances ESG performance and how green innovation serves as a key transmission mechanism. Using fixed-effects regression analysis based on 6,763 firm-year observations from 2015 to 2023. The empirical results indicate that digital transformation improves ESG performance by fostering green innovation, which in turn partially mediates this effect. These findings provide theoretical insights on how digital capabilities drive corporate sustainability and offer practical guidance for firms and policymakers aiming to integrate technology, innovation, and ESG strategies.
Additional Information
Dissertation (M.A.) – Faculty of Business and Economics, Universiti Malaya, 2026.
Recommended Citation
Yanyu, Zhou, "Digital transformation and ESG performance in China: The mediating role of green innovation" (2026). Student Works (2020-2029). 1968.
https://knova.um.edu.my/student_works_2020s/1968
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
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