Nonlinear effects of enterprise digital transformation on environmental, social and governance (ESG) performance : evidence from China
Year of publication: |
2024
|
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Authors: | Yang, Xiuyun |
Published in: |
Sustainability accounting, management and policy journal. - Bingley : Emerald, ISSN 2040-803X, ZDB-ID 2554256-4. - Vol. 15.2024, 2, p. 355-381
|
Subject: | Digital transformation | ESG performance | Information asymmetry | Internal control | Principal-agent | China | Digitalisierung | Digitization | Corporate Social Responsibility | Corporate social responsibility | Corporate Governance | Corporate governance | Unternehmenserfolg | Firm performance | Prinzipal-Agent-Theorie | Agency theory |
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