Research on the Impact of Digital Transformation on the ESG Performance of Construction Enterprises

在全球可持续发展趋势的推动下，如何通过数字化转型提升企业的环境(E)、社会(S)和治理(G)绩效(即ESG)已成为建筑行业关注的焦点。本文基于我国2013~2022年间50家上市建筑企业数据，采用双固定效应模型，系统分析了数字化转型对建筑企业综合ESG表现的影响。研究结果表明：建筑企业数字化转型能够有效提升企业的综合ESG表现。而企业绿色创新水平、财务绩效和信息透明度在数字化转型与ESG绩效之间发挥了显著的中介作用。同时，数字化转型对企业ESG表现的正向作用在不同类型企业之间存在显著差异。本文填补了建筑企业数字化转型与ESG表现之间的研究空白，为建筑企业制定数字化转型战略和ESG管理提供了实证支持和政策参考。Driven by global sustainability trends, improving environmental, social, and governance (ESG) performance through digital transformation has become a focal point in the construction industry. Based on panel data from 50 listed Chinese construction firms (2013-2022) and employing a two-way fixed-effects model, this study investigates how digital transformation influences ESG performance. Results indicate that digital transformation significantly enhances firms’ ESG outcomes, with green innovation, financial performance, and information transparency serving as key mediators. Moreover, the positive impact varies notably across firm types. This research fills gaps in understanding the digital transformation-ESG nexus in construction, offering empirical support and policy insights for strategic planning.