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The Impact of ESG Performance on Green Technology Innovation: A Moderating Effect Based on Digital Transformation

Author

Listed:
  • Chen Xu

    (School of Accounting, Nanjing University of Finance and Economics, Nanjing 210023, China)

  • Yu He

    (School of Accounting, Nanjing University of Finance and Economics, Nanjing 210023, China)

Abstract

Corporate environmental, social, and governance (ESG) performance has emerged as a critical focus of societal and academic interest. This study employs an empirical analysis utilizing a sample of Chinese A-share listed companies to investigate the relationship between ESG performance and green technology innovation. The results demonstrate that ESG performance significantly enhances green technology innovation, with digital transformation acting as a moderating variable in this relationship. Furthermore, the analysis reveals that corporate social responsibility performance and internal governance mechanisms exert a more substantial influence on green technology innovation compared to other ESG dimensions. Notably, the impact of ESG performance on green technology innovation is more pronounced among firms in non-polluting industries and those operating in regions characterized by higher levels of marketization.

Suggested Citation

  • Chen Xu & Yu He, 2025. "The Impact of ESG Performance on Green Technology Innovation: A Moderating Effect Based on Digital Transformation," Sustainability, MDPI, vol. 17(7), pages 1-22, April.
    • Handle: RePEc:gam:jsusta:v:17:y:2025:i:7:p:3170-:d:1627183
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