Abstract
The improvement of corporate environmental performance is an important way to realize sustainable development.This article, based on a sample of Chinese non-financial A-share listed companies from 2013 to 2022, attempts to determine the extent to which digital investment can facilitate the improvement of corporate environmental performance. The study finds that digital investment can significantly improve corporate environmental performance. The mechanism study finds that digital investment can improve corporate environmental performance by enhancing corporate green innovation. Furthermore, the conclusions remain robust to instrumental variable substitution and endogeneity issues.
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