The Impact of Director Gender Heterogeneity on the Digital Transformation of Enterprises Impact Studies

近年来，随着董事会中女性成员逐渐活跃，很多发达国家已经制定了关于企业中女性董事比例的法律条款。性别，作为董事的一个独特属性，对公司战略决策产生的影响逐渐受到各个领域的重视。与男性相比，女性在面对风险时的倾向、个性特质以及自我认知上有着明显的不同，特别是在面对风险的态度上与男性有着显著的区别。由于企业的数字化转型是一个持续时间长、风险性高且充满不确定性的过程。因此，需要深入分析董事会成员的性别特征，将性别异质性与企业数字化转型之间的关系进行探讨以及探讨研发投入在二者之间是否起到中介作用，进而为实践提供理论借鉴。In recent years, with the increasing participation of women on boards of directors, many developed countries have enacted legal provisions on the proportion of female directors in companies. Gender, as a unique attribute of directors, has an impact on the company’s strategic decision-making, which is increasingly valued in various fields. Compared to men, women have significant differences in their tendencies, personality traits and self-perception when it comes to facing risk, especially in their attitudes towards risk. Because the digital transformation of enterprises is a long-lasting, high-risk, and uncertain process. Therefore, it is necessary to deeply analyze the gender characteristics of board members, discuss the relationship between gender heterogeneity and enterprise digital transformation, and explore whether R&D investment plays a mediating role between the two, so as to provide theoretical reference for practice.