【摘要】 该文从技术领域视角识别出与数字经济相契合的专利，构造了2009—2020年中国A股上市公司数字技术创新水平指标，探究了数字技术创新对企业ESG表现的影响及其传导机制.研究结果发现：数字技术创新可以显著提升企业ESG表现，这一结论在控制内生性和进行稳健性检验后依然成立.在作用机制方面，企业数字技术创新通过推动绿色转型、提升内部透明度和改善管理运营模式来改善企业ESG表现.异质性分析发现：位于数字经济行业、宽带中国试点地区和R&D经费投入强度高的地区的企业能够更好地发挥数字技术创新的作用；同时对于采取了两职合一且处于成熟期的企业，数字技术创新的影响也更为显著.此外，进一步分析发现：经济政策不确定性和数字鸿沟对企业ESG表现分别存在正向和反向的调节作用，企业的ESG表现还能改善由数字技术创新所导致的就业破坏.更多还原

【Abstract】 Based on this, the patents that are compatible with the digital economy from the perspective of technology fields are identified, indicators of the level of digital technology innovation of China′s A-share listed companies from 2009 to 2020 are constructed, and the impact of digital technology innovation on the ESG performance of enterprises and the transmission mechanism are explored.The study finds that digital technology innovation can significantly enhance corporate ESG performance, and mainly plays a role by promoting green transformation, enhancing internal transparency, and improving management and operation mode.Firms located in digital economy industries, broadband China pilot regions, and regions with high R&D investment intensity are able to better utilize the role of digital technology innovation, and the impact of digital technology innovation is more significant for firms that have adopted the integration of two jobs and are in the maturity stage.Further analysis reveals that economic policy uncertainty and digital divide have positive and negative moderating effects on firms′ ESG performance, respectively, and that firms′ ESG performance also ameliorates employment destruction due to digital technology innovation.更多还原