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数字化转型触发企业环境、社会和治理(ESG)方面发生改变,颠覆了传统的企业运营逻辑,然而尚未有研究聚焦数字化转型对ESG表现的影响开展系统深入的总结。为此,首先梳理数字化转型与ESG表现的概念内涵与理论基础。然后,运用CiteSpace软件对国内外文献进行计量分析,在阐述数字化转型和ESG表现的驱动因素后,构建数字化转型对ESG表现的“微观-中观-宏观”过程机制,进一步归纳重点研究内容,形成数字化与ESG表现的研究分析框架与研究体系。最后,针对当前研究现状与不足进行评述与展望,整合数字化转型对ESG表现影响的框架体系。系统展示数字化转型对ESG表现影响研究的理论基础、作用机制和影响结果,构建分析框架与整合体系,为未来研究方向提供指引。

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