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

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

9卷第9期

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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
2025年9卷第9期页码：111-114
纸质出版：2025-09-30
DOI：10.47297/wspdecWSP2515-797322.20250909
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Ziyao Yuan. (2025). Digital Transformation-Driven Transmission Mechanism of Accounting Information Disclosure Quality on Corporate Innovation and Social Responsibility: A Theoretical Framework from an ESG Perspective. 发展经济学, 9(9), 111-114.

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.
Ziyao Yuan. (2025). Digital Transformation-Driven Transmission Mechanism of Accounting Information Disclosure Quality on Corporate Innovation and Social Responsibility: A Theoretical Framework from an ESG Perspective. 发展经济学, 9(9), 111-114. DOI： 10.47297/wspdecWSP2515-797322.20250909.

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.

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references

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