Digital transformation and environmental information disclosure in China: The moderating role of top management team's ability

Yongxin Chen; Min Zhang; Lane Matthews; Hangfei Guo

doi:10.1002/bse.3930

journal article Open Access Aug 18, 2024

Digital transformation and environmental information disclosure in China: The moderating role of top management team's ability

Yongxin Chen Min Zhang

Lane Matthews Hangfei Guo

Business Strategy and the Environment Vol. 33 No. 8 pp. 8456-8470 · Wiley

View at Publisher Save 10.1002/bse.3930

Abstract

AbstractCompanies rely on advanced digital technologies to empower their operations and sustainable development. Environmental information disclosure (EID) by companies is critical in achieving net zero goals and sustainability. This study empirically investigates the impact of digital transformation (DT) on EID and how the ability of the top management team affects the relationship. We build a model based on the information processing theory and test it using panel data collected from 929 listed companies in China. The findings show an inverted U‐shaped relationship between DT and environmental information disclosure, and the top management team's ability weakens the relationship. The study provides empirical evidence that DT is a double‐edged sword for environmental information disclosure. Also, the results suggest that the top management team may substitute or complement digital technologies in EID during the different stages of DT.

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Details

Published: Aug 18, 2024
Vol/Issue: 33(8)
Pages: 8456-8470
License: View

Authors

Y

Yongxin Chen

Queen's Business School Queen's University Belfast Belfast UK

M

Min Zhang

Queen's Business School Queen's University Belfast Belfast UK

L

Lane Matthews

Queen's Business School Queen's University Belfast Belfast UK

H

Hangfei Guo

Queen's Business School Queen's University Belfast Belfast UK

Funding

National Natural Science Foundation of China Award: 72371104

Cite This Article

Yongxin Chen, Min Zhang, Lane Matthews, et al. (2024). Digital transformation and environmental information disclosure in China: The moderating role of top management team's ability. Business Strategy and the Environment, 33(8), 8456-8470. https://doi.org/10.1002/bse.3930

Digital transformation and environmental information disclosure in China: The moderating role of top management team's ability

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