Tehnički vjesnik, Vol. 33 No. 4, 2026.
Izvorni znanstveni članak
https://doi.org/10.17559/TV-20260324003477
The Green Governance Effects of Data Assets: A Technology Innovation Perspective
Yanmin Shi
; School of Accounting, Shandong University of Finance and Economics, Jinan, 250014, China
*
Yan Chen
; School of Accounting, Shandong University of Finance and Economics, Jinan, 250014, China
* Dopisni autor.
Sažetak
This study conducts an empirical investigation into the green governance effects of data assets, utilizing a sample of Shanghai and Shenzhen A-share listed companies spanning the period from 2007 to 2023. The findings indicate that data assets facilitate enterprises' green technology innovation. Data assets enhance green technology innovation by "financial support" and "technology-driven" effects. Further examination demonstrates that ESG performance and digital transformation amplify the positive impact of data assets on green technology innovation. The promotion effect of data assets is more pronounced in state-owned enterprises, heavily polluting firms, and high-tech industries. Extended analysis reveals that the influence of data assets predominantly enhances the quality; moreover, the green technology innovation contributes to advancing the green transformation efforts.
Ključne riječi
data assets; green governance; productive factors; technology driven; technology innovation
Hrčak ID:
348713
URI
Datum izdavanja:
30.6.2026.
Posjeta: 0 *