当代财经 ›› 2024, Vol. 0 ›› Issue (8): 140-152.

• 现代会计 • 上一篇    下一篇

数字化转型与企业ESG表现——基于生产安全事故的视角

陈伟忠a, 马永强a, 阳丹b   

  1. 西南财经大学 a.会计学院 b.外国语学院,四川 成都 611130
  • 收稿日期:2024-01-30 修回日期:2024-04-16 出版日期:2024-08-15 发布日期:2024-08-02
  • 通讯作者: 阳丹,西南财经大学教授,博士,主要从事公司金融与企业管理研究,联系方式oyd@swufe.edu.cn。
  • 作者简介:陈伟忠,西南财经大学博士研究生,主要从事资本市场与公司治理研究;马永强,西南财经大学教授,博士,主要从事资本市场与财务会计研究。
  • 基金资助:
    国家自然科学基金重点国际合作研究项目“大数据背景下会计信息促进实体经济发展的关键路径与机制研究”(72010107001); 国家自然科学基金面上项目“中国特色管制会计的概念框架、核算基础与定价成本管控研究”(72372135)

Digital Transformation and Enterprise ESG Performance: From the Perspective of Production Safety Accidents

CHEN Wei-zhong, MA Yong-qiang, YANG Dan   

  1. Southwest University of Finance and Economics, Chengdu 611130, China
  • Received:2024-01-30 Revised:2024-04-16 Online:2024-08-15 Published:2024-08-02

摘要: 防范遏制工作场安全事故以保障劳工职业安全是企业ESG表现的重要方面。利用2007—2021年上市公司的数据,从企业安全事故的角度,探讨了企业数字化转型对企业工作场所安全事故的影响。研究发现,数字化转型能有效防范遏制企业工作场所安全事故。作用机制检验发现,企业数字化转型能提高企业的内部治理质量和企业的智慧生产管理水平,因而企业数字化转型能防范遏制工作场所安全事故。异质性分析发现,企业数字化转型对安全事故的防范遏制作用在数字化转型资金充足的企业和重视践行ESG的企业中更显著。分维度分析发现,企业数字化转型不仅能显著减少工作场所安全事故发生的次数,还能显著减少安全事故造成的财产损失和人员损失。为此,要鼓励和引导企业积极进行数字化转型,并推动企业数字化转型成果落地应用。

关键词: 数字化转型, 安全事故, 内部治理, 智慧生产, 企业ESG表现

Abstract: Preventing and controlling workplace safety accidents to ensure occupational safety of workers is an important aspect of corporate ESG performance. From the perspective of enterprise safety accidents, this paper explores the impact of enterprise digital transformation on enterprise workplace safety accidents by making use of the data of the listed companies from 2007 to 2021. The study finds that digital transformation can significantly inhibit the occurrence of workplace safety accidents. The mechanism test reveals that enterprise digital transformation can improve the internal governance quality and the intelligent production management level of enterprises, thus preventing and curbing workplace safety accidents. The heterogeneity analysis reveals that the inhibitory effect of digital transformation on the safety accidents is more significant in enterprises with sufficient funds for digital transformation and stronger focus on practicing ESG. The dimensional analysis reveals that digital transformation of enterprises can not only significantly reduce the frequency of workplace safety accidents, but also significantly reduce property and personnel losses caused by safety accidents. To this end, it is necessary to encourage and guide enterprises to actively engage in digital transformation, and promote the application of the results of enterprise digital transformation.

Key words: digital transformation, safety accidents, internal governance, intelligent production, enterprise ESG performance

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