【摘要】 近年来，企业和评级机构面临着来自ESG评级分歧的双重挑战。作为企业治理现代化的关键技术和重要路径，数字化转型能否降低ESG评级分歧值得关注。本文选取国内外6家评级机构的ESG评级数据，以2015-2023年A股制造业上市公司数据为样本，探究数字化转型与企业ESG评级分歧之间的关系。实证结果显示，企业数字化转型能够显著降低ESG评级分歧程度。机制检验结果表明，强化内部控制和提高分析师关注度是数字化转型降低ESG评级分歧的关键路径。异质性检验表明，数字化转型对ESG评级分歧的抑制作用在私营企业、非高科技企业和东中部地区的企业中更加显著。本文丰富了数字化转型与ESG评级分歧的相关研究，为减少ESG评级分歧提供了新的经验证据。更多还原

【Abstract】 In recent years, companies and rating agencies have faced a dual challenge from the divergence of ESG ratings. As a key technology and important path for modernizing corporate governance, it is worth paying attention to whether digital transformation can reduce ESG rating divergence. This article selects ESG rating data from six domestic and foreign rating agencies, using data from A-share manufacturing listed companies from 2015 to 2023 as samples, to explore the relationship between digital transformation and differences in corporate ESG ratings. Empirical results show that digital transformation of enterprises can significantly reduce the degree of ESG rating divergence. The mechanism test results indicate that strengthening internal controls and increasing analyst attention are the key paths for digital transformation to reduce ESG rating divergence. Heterogeneity tests indicate that the inhibitory effect of digital transformation on ESG rating divergence is more significant in private enterprises, non high tech enterprises, and enterprises in the eastern and central regions. This article enriches the relevant research on digital transformation and ESG rating divergence, providing new empirical evidence for reducing ESG rating divergence.更多还原