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Exploring the Impact of Executives’ Digital Attention on Corporate Sustainable Development: Evidence from China

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  • Quan Zhang

    (School of Accountancy, Shandong University of Finance and Economics, Jinan 250014, China
    Intelligent Accounting and Digital Enterprise Research Institute, Shandong University of Finance and Economics, Jinan 250014, China)

  • Yichuan Wang

    (The W. A. Franke College of Business, Northern Arizona University, Flagstaff, AZ 86011, USA)

  • Le Zhu

    (School of Accounting, Shandong Technology and Business University, Yantai 264005, China)

  • Suying Song

    (Republic Services, Inc., Phoenix, AZ 85054, USA)

Abstract

Using the panel data of Chinese A-share firms from 2012 to 2023, we find that executives’ focus on digitalization is significantly and positively associated with corporate sustainability performance. The finding holds firm after a suite of endogeneity and robustness tests. Heterogeneity tests indicate that such a favorable impact is more salient for large enterprises, industry players with superior competitiveness, and entities situated in eastern China. The mechanism tests reveal that executives’ digital attention enhances corporate sustainable development by improving resource structuring capability, resource bundling capability, and resource leveraging capability. Additionally, financing constraints weaken, while media attention will enhance this promoting effect. Additional dimension-focused analyses demonstrate that the direct promotional impact of executives’ digital attention on corporate financial performance remains statistically insignificant, whereas it exerts a markedly positive catalytic effect on corporate environmental performance. This research offers novel theoretical interpretations and practical implications regarding the role of executive cognitive orientation in advancing corporate sustainable development against the backdrop of digital transformation.

Suggested Citation

  • Quan Zhang & Yichuan Wang & Le Zhu & Suying Song, 2026. "Exploring the Impact of Executives’ Digital Attention on Corporate Sustainable Development: Evidence from China," IJFS, MDPI, vol. 14(2), pages 1-30, February.
    • Handle: RePEc:gam:jijfss:v:14:y:2026:i:2:p:36-:d:1856627
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