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<p>With the proposal of the United Nations “2030 Sustainable Development Goals” and the continuous promotion of intelligent transformation of enterprises, intelligent transformation has become a new paradigm in the field of technology, which provides a brand-new way of thinking for the realization of sustainable development goals. Intelligent transformation denotes a comprehensive overhaul of conventional operational, managerial, and service frameworks. By leveraging cutting-edge technologies like AI, big data analytics, IoT, and cloud computing, enterprises can streamline processes, boost efficiency, and foster innovation-driven growth. To accelerate the intelligent transformation of enterprises, the Chinese government has implemented various policy measures aimed at advancing intelligent manufacturing capabilities. With this context in mind, this paper investigates the effect of intelligent transformation on ESG performance through a time-varying DID (Difference-in-Differences) model, employing statistics from Chinese A-share listed companies between 2010 and 2022, and employing the establishment of an intelligent manufacturing demonstration program as a quasi-natural experiment. Research indicates that intelligent transformation significantly improves enterprise ESG performance. Along with the enterprise becoming a pilot demonstration enterprise of intelligent manufacturing, the enterprise ESG performance improves by 1.952 points, which passes multiple robustness tests. In addition, the outcomes of the mechanism analysis reveal that intelligent transformation influences enterprise ESG performance primarily through three avenues: advancing the degree of green innovation, increasing media attention, and enhancing the quality of internal control. Moreover, the discoveries of the heterogeneity study indicate that intelligent transformation can promote enterprise ESG performance more effectively when the enterprise is located in a region with stricter environmental regulations, less close government-enterprise connections, an industry with a higher degree of competition, and a mature life cycle.</p>

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How does intelligent transformation affect enterprise ESG performance? –Evidence from China’s intelligent manufacturing demonstration program

  • 期刊论文

  • 发表日期：

    2025年5月28日

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  • Yang Chen,
  • Lu Wang,
  • Minghui Jin

摘要

With the proposal of the United Nations “2030 Sustainable Development Goals” and the continuous promotion of intelligent transformation of enterprises, intelligent transformation has become a new paradigm in the field of technology, which provides a brand-new way of thinking for the realization of sustainable development goals. Intelligent transformation denotes a comprehensive overhaul of conventional operational, managerial, and service frameworks. By leveraging cutting-edge technologies like AI, big data analytics, IoT, and cloud computing, enterprises can streamline processes, boost efficiency, and foster innovation-driven growth. To accelerate the intelligent transformation of enterprises, the Chinese government has implemented various policy measures aimed at advancing intelligent manufacturing capabilities. With this context in mind, this paper investigates the effect of intelligent transformation on ESG performance through a time-varying DID (Difference-in-Differences) model, employing statistics from Chinese A-share listed companies between 2010 and 2022, and employing the establishment of an intelligent manufacturing demonstration program as a quasi-natural experiment. Research indicates that intelligent transformation significantly improves enterprise ESG performance. Along with the enterprise becoming a pilot demonstration enterprise of intelligent manufacturing, the enterprise ESG performance improves by 1.952 points, which passes multiple robustness tests. In addition, the outcomes of the mechanism analysis reveal that intelligent transformation influences enterprise ESG performance primarily through three avenues: advancing the degree of green innovation, increasing media attention, and enhancing the quality of internal control. Moreover, the discoveries of the heterogeneity study indicate that intelligent transformation can promote enterprise ESG performance more effectively when the enterprise is located in a region with stricter environmental regulations, less close government-enterprise connections, an industry with a higher degree of competition, and a mature life cycle.