Finance

Epistemology

Empirical research

Accounting

Mathematical optimization

Philosophy

Corporate social responsibility

Business

Econometrics

Economics

Political science

Ecology

China

Data envelopment analysis

Mathematics

Corporate governance

Panel data

Corporate finance

Biology

Applied Economics Letters

This article explores the interactive effects of digital finance and environmental, social responsibility, and corporate governance (ESG) performance on corporate financing efficiency using data envelopment analysis (DEA) and panel data analysis. Our empirical results demonstrate that higher ESG performance and digital finance enhance corporate financing efficiency at the 1% significance level, and digital finance alleviates the positive marginal effect of ESG performance on corporate financing efficiency.

The impacts of ESG performance and digital finance on corporate financing efficiency in China