本文以2008~2021年中国A股上市公司为样本,运用因子分析法构建了企业声誉指标,并基于企业策略性环境信息披露的视角讨论了数字化转型对企业声誉的影响路径。根据双向固定效应模型进行实证检验,结果表明:(1) 数字化转型与企业声誉之间存在显著的正相关关系;(2) 区分环境信息披露质量进行分析,数字化转型主要通过促进企业硬环境信息披露提升企业声誉;(3) 区分环境信息披露性质进行分析,数字化转型可以通过促进企业正面和负面环境信息披露提升企业声誉。(4) 企业环境表现能够强化数字化转型的声誉提升效应。In this paper, we constructed corporate reputation indicators using factor analysis based on a sample of A-share listed companies in China from 2008 to 2021, and discussed the influence path of digital transformation on corporate reputation based on the perspective of strategic environmental information disclosure. Empirical tests are conducted based on a two-way fixed-effects model, and the results show that: (1) there is a significant positive relationship between digital transformation and corporate reputation;(2) analysed by distinguishing the quality of environmental information disclosure, digital transformation mainly enhances corporate reputation by promoting corporate hard environmental information disclosure;(3) analysed by distinguishing the nature of environmental information disclosure, digital transformation enhances corporate reputation by promoting corporate positive and negative environmental information disclosure by enhancing corporate reputation. (4) corporate environmental performance can strengthen the reputation-enhancing effect of digital transformation.
暂无评论