政府数据透明与企业可持续治理:公共数据开放对 企业ESG表现的治理效应及其边界条件

政府数据透明与企业可持续治理:公共数据开放对

企业ESG表现的治理效应及其边界条件

王仁和¹ 季冉冉¹ 刘泳彤¹

(1.华南师范大学政治与公共管理学院，广东广州，510006)

摘要:政府数据透明是否能够推动企业可持续治理，是数字政府建设与企业ESG研究交叉领域的重要议题。本文以公共数据开放为切入点，考察政府侧数字治理改革对企业ESG表现的治理效应及其边界条件。基于我国地级市公共数据开放平台分批建设的背景，本文构建城市-企业-年份层面的面板数据，采用多期双重差分法识别公共数据开放对企业ESG表现的影响。研究发现，公共数据开放显著提升了企业ESG表现，说明政府数据透明能够通过改善外部信息环境、强化市场与社会监督，推动企业可持续治理。进一步分析表明，公共数据开放的治理效应具有明显的边界条件，当企业面临更强的信息监督与声誉约束、获得更高的政策激励，并具备更好的内部治理能力时，公共数据开放对企业ESG表现的促进作用更加显著。本文将公共数据开放纳入企业ESG表现的解释框架，揭示了数字政府建设对企业可持续治理的外溢影响，拓展了公共数据开放的治理效应研究，也为推动政府数据透明与企业ESG治理协同发展提供了经验证据。

关键词:公共数据开放;政府数据透明;企业ESG表现;可持续治理;边界条件

Government Data Transparency and Corporate Sustainable Governance: The

Governance Effect of Public Data Openness on Corporate ESG Performance and

Its Boundary Conditions

Wang Renhe¹ Ji Ranran¹ Liu Yongtong¹

(1. School of Politics and Public Administration, South China Normal University, Guangzhou, Guangdong, 510006)

Abstract: Whether govemnment data transparency can enhance corporate sustainable governance remains a critical issue at the intersection of digital government development and corporate ESG research. Focusing on local public data openness, this study investigates the governance effects of government-led digital transformation on corporate ESG performance, as well as the boundary conditions that shape these effects. Based on the staggered construction of public data open platformsacross prefecture-level cities in China, this study constructs a city-firm-year panel dataset andemploys a staggered difference-in-differences approach to identify the impact of public data opennesson corporate ESG performance. The findings show that local public data openness significantlyimproves corporate ESG performance, suggesting that government data transparency can promotecorporate sustainable governance by improving the external information environment andstrengthening market and social oversight. Further analysis indicates that the governance effect ofpublic data openness is conditional: its positive effect on corporate ESG performance is morepronounced when firms face stronger information supervision and reputational constraints, receivegreater policy incentives, and possess stronger internal governance capabilities. This studyincorporates local public data openness into the explanatory framework of corporate ESGperformance, reveals the spillover effect of digital government construction on corporate sustainablegovernance, extends research on the governance effects of public data openness, and providesempirical evidence for promoting the coordinated development of government data transparency andcorporate ESG governance.

Keywords: Public Data Openness; Govemment Data Transparency; Corporate ESG Performance;Sustainable Governance; Boundary Conditions

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