Digital Transformation-Driven Transmission Mechanism of Accounting Information Disclosure Quality on Corporate Innovation and Social Responsibility: A Theoretical Framework from an ESG Perspective

Ziyao Yuan

doi:10.47297/wspdecWSP2515-797322.20250909

PDF
Export
Share
Collection
Album

Digital Transformation-Driven Transmission Mechanism of Accounting Information Disclosure Quality on Corporate Innovation and Social Responsibility: A Theoretical Framework from an ESG Perspective

Volume 9, Issue 9

Views: 0 Downloads: 0

Digital Transformation-Driven Transmission Mechanism of Accounting Information Disclosure Quality on Corporate Innovation and Social Responsibility: A Theoretical Framework from an ESG Perspective
Digital Transformation-Driven Transmission Mechanism of Accounting Information Disclosure Quality on Corporate Innovation and Social Responsibility: A Theoretical Framework from an ESG Perspective
International Business School, Xi'an Jiaotong-Liverpool University, Suzhou, Jiangsu, 215123, China
Vol. 9, Issue 9, Pages: 111-114(2025)
Published：30 September 2025
DOI：10.47297/wspdecWSP2515-797322.20250909
Accepted：

Scan QR Code

Yuan Ziyao.Digital Transformation-Driven Transmission Mechanism of Accounting Information Disclosure Quality on Corporate Innovation and Social Responsibility: A Theoretical Framework from an ESG Perspective[J].Development Economics of China,2025,09(09):111-114.
DOI：

Yuan Ziyao.Digital Transformation-Driven Transmission Mechanism of Accounting Information Disclosure Quality on Corporate Innovation and Social Responsibility: A Theoretical Framework from an ESG Perspective[J].Development Economics of China,2025,09(09):111-114. DOI： 10.47297/wspdecWSP2515-797322.20250909.

摘要

Abstract

This study develops a comprehensive theoretical framework to elucidate how digital transformation (DT) influences corporate innovation and social responsibility (CSR) through the mediating role of accounting information disclosure quality (AIDQ)

analyzed within an Environmental

Social

and Governance (ESG) context. In the digital era

technologies such as big data

artificial intelligence (AI)

and blockchain are fundamentally reshaping accounting systems by enhancing the timeliness

accuracy

and interactivity of financial disclosures. We argue that DT-driven improvements in AIDQ reduce information asymmetry

alleviate financing constraints

and strengthen stakeholder oversight—collectively fostering a more favorable environment for innovation and encouraging greater investment in CSR initiatives. Importantly

the framework identifies ESG orientation as a key moderating factor that amplifies the positive effects of high-quality AIDQ on corporate performance. By integrating fragmented bodies of literature on DT

accounting

CSR

and sustainability

this research establishes a theoretical foundation for understanding the micro-level mechanisms through which firms can leverage digital technologies to align with broader sustainable development objectives. The study provides actionable insights for organizations undergoing digital transformation and outlines a clear agenda for future empirical research.

关键词

Keywords

references

Akerlof G . A . ( 1970 ). The market for "lemons": Quality uncertainty and the market mechanism. The Quarterly Journal of Economics , 84 ( 3 ), 488 – 500 .

Brynjolfsson E. , & McAfee A . ( 2014 ). The second machine age: Work, progress, and prosperity in a time of brilliant technologies . W . W . Norton & Company.

Global Reporting Initiative (GRI) . ( 2013 ). G4 Sustainability Reporting Guidelines . GRI .

Healy P. M. , & Palepu K . G . ( 2001 ). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics , 31 ( 1 – 3 ), 405 – 440 .

Kraus S. , Jones P. , Kailer N. , Weinmann A. , Chaparro-Banegas N. , & Roig-Tierno N . ( 2021 ). Digital transformation: An overview of the current state of the art of research . SAGE Open , 11(3) .

Li J. L. , Yang Z. , Chen J. , & Cui W . Q . ( 2021 ). Study on the mechanism of ESG promoting corporate performance: Based on the perspective of corporate innovation. Science of Science and Management of S.& .T., 42 ( 9 ), 71 – 89 .

Li N . ( 2023 ). Research on enterprise digital transformation, accounting information transparency and green innovation performance [Master's thesis, University of Jinan] . China National Knowledge Infrastructure .

Li X . ( 2023 ). Digital transformation, accounting transparency, and green innovation: Evidence from Chinese manufacturing firms . Technological Forecasting and Social Change , 188 , 122255 .

Liu C. , & Huang C . ( 2025 ). Evolution and regulatory challenges of accounting information disclosure methods in the digital context . China Collective Economy , ( 15 ), 81 – 84 .

Liu Z. , & Huang Y . ( 2025 ). Digital transformation and accounting information quality: A review and future research agenda . Journal of Accounting and Public Policy , 44 ( 1 ), 106 – 128 .

Preston L. E. , & O'Bannon D . P . ( 1997 ). The corporate social-financial performance relationship: A typology and analysis. Business & Society , 36 ( 4 ), 419 – 429 .

Tapscott D. , & Tapscott A . ( 2016 ). Blockchain revolution: How the technology behind bitcoin is changing money, business, and the world . Penguin .

United Nations . ( 2015 ). Transforming our world: The 2030 agenda for sustainable development . United Nations .

Vial G . ( 2019 ). Understanding digital transformation: A review and a research agenda . The Journal of Strategic Information Systems , 28 ( 2 ), 118 – 144 .

Xiao H. , Yang Z. , & Liu M . ( 2021 ). The promotion effect of corporate digitalization on CSR: A test of internal and external dual paths . China Industrial Economics , ( 11 ), 52 – 69 .