科研管理

科研管理 ›› 2025, Vol. 46 ›› Issue (11): 140-150.DOI: 10.19571/j.cnki.1000-2995.2025.11.014

• 论文 • 上一篇    下一篇

合法性视角下ESG履责对数字技术创新的影响

孙佳敏1，周清杰1，高杰2，张积林3   

  1. 1.北京工商大学经济学院，北京100048；
    2.中国人民大学农业与农村发展学院，北京100872；
    3.福建理工大学计算机科学与数学学院，福建 福州350118
  • 收稿日期:2025-03-13 修回日期:2025-08-21 接受日期:2025-08-21 出版日期:2025-11-20 发布日期:2025-11-07
  • 通讯作者: 周清杰
  • 基金资助:
    国家社科基金后期资助项目：“营商环境优化、企业创新与经济发展问题研究”（21FJLB006，2021—2025）。

Impacts of ESG responsibility fulfillment on digital technology innovation from a legitimacy perspective

Sun Jiamin1, Zhou Qingjie1, Gao Jie2, Zhang Jilin3   

  1. 1. School of Economics, Beijing Technology and Business University, Beijing 100048, China; 
    2. School of Agricultural Economics and Rural Development, Renmin University of China, Beijing 100872, China;
    3. School of Computer Science and Mathematics, Fujian University of Technology, Fuzhou 350118, Fujian, China
  • Received:2025-03-13 Revised:2025-08-21 Accepted:2025-08-21 Online:2025-11-20 Published:2025-11-07

摘要：    驱动数字技术创新、培育数字竞争力是企业高质量发展的关键议题。本文基于合法性理论，以2010—2023年中国A股上市公司为样本，实证检验ESG履责对数字技术创新的影响及作用机制。研究发现：（1）ESG履责在统计上显著促进数字技术创新，该结论在多种稳健性检验下依然成立；（2）ESG履责通过提升政府补贴强度、增强融资能力和改善人力资本水平实现资源配置升级，从而有效推动数字技术创新，且外部数字关注显著强化ESG履责的创新驱动性；（3）该效应存在情境异质性，在高技术、重污染及安全责任敏感行业、发展期企业以及数字基础设施完善地区更为突出。本研究揭示了合法性视域下ESG履责推动数字技术创新的作用机制，深化了对ESG与企业数字战略融合的理解，为政策制定和企业可持续创新路径提供了参考。

关键词: ESG履责, 数字技术创新, 合法性, 资源配置升级, 数字关注

Abstract:    Driving digital technology innovation and fostering digital competitiveness are important issues for high-quality enterprise development. Grounded in the legitimacy theory, this study examined the relationship between ESG responsibility fulfillment and digital technology innovation in Chinese A-share listed companies from 2010 to 2023, as well as the mechanisms underlying this relationship. The findings indicated that (1) ESG performance has a statistically significant positive effect on digital technology innovation, and this conclusion holds under multiple robustness tests; (2) ESG performance upgrades internal resource allocation by increasing government subsidies, enhancing financing capacity, and improving human capital, thereby effectively driving digital technology innovation. External digital attention significantly strengthens the positive effect of ESG performance on digital technology innovation; (3) The positive impact of ESG performance on digital technology innovation is influenced by contextual heterogeneity, being more prominent in high-tech, heavily polluting, and safety-sensitive industries, in growth-stage enterprises, and in regions with more advanced digital infrastructure. This study has identified the legitimacy-based mechanism linking ESG performance and digital technology innovation, explored how ESG integrates with corporate digital strategies, and it will offer some theoretical and practical guidance for policymakers and enterprises seeking sustainable innovation.

Key words: ESG responsibility fulfillment, digital technology innovation, legitimacy, resource allocation upgrading, digital attention