Research on the interactive mechanism between corporate ESG performance and accounting information comparability in the context of digital transformation
Liying Zhang
University of Science and Technology of Malaysia
DOI: https://doi.org/10.59429/bam.v8i2.14518
Keywords: digital transformation; ESG performance; accounting information comparability; information disclosure; corporate governance
Abstract
This study takes Chinese A-share non-financial listed companies from 2010 to 2024 as a sample. In the context of digital transformation, a positive interactive cycle exists between corporate ESG performance and accounting information comparability. This effect is more pronounced in high-tech enterprises with a high degree of digitalization and low information asymmetry. Its core transmission pathways are the enhancement of information disclosure quality and corporate governance efficiency. Accordingly, it is recommended that enterprises deeply integrate these three elements, and regulatory authorities should improve relevant normative systems to facilitate high-quality and sustainable development.
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