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Article
Publication date: 9 June 2022

Xiaoyan Wang, Jiaxin Zhang, Yang Jiang, Jinmei Du, Dagang Miao and Changhai Xu

This paper aims to determine the most practically applicable color-difference formula for yarn-dyed fabrics woven from warp and weft yarns in different color depths and to…

Abstract

Purpose

This paper aims to determine the most practically applicable color-difference formula for yarn-dyed fabrics woven from warp and weft yarns in different color depths and to establish color-difference tolerance for perceptibility by evaluating yarn-dyed fabrics visually and instrumentally.

Design/methodology/approach

A total of 108 sample pairs were evaluated by a panel of 13 observers with perceptibility method under three typical light sources (A, D65 and cool white fluorescent). The data sets were statistically analyzed by the homogeneity of variance test (F-test), analysis of variance, standardized residual sum of squares and performance factor/3.

Findings

Light sources had a slight influence on the visual assessments of yarn-dyed fabrics. Among the eight color-difference formulae for measurements of yarn-dyed fabrics, CIEDE2000(2:1:1) outperformed all other tested formulae, and the color tolerance for the perceptibility of CIEDE2000(2:1:1) was 0.62. When the homochromy index (K) of warp and weft yarns of yarn-dyed fabric was lower than 1.25, the color difference based on ΔE*00(2:1:1) between the two samples was acceptable in terms of the color tolerance for perceptibility (i.e. 0.62).

Practical implications

The warp and weft yarns in different color depths could be woven in fabric with a relatively uniform color appearance.

Originality/value

This study could contribute to cost savings by reusing disqualified dyed yarns during the weaving manufacturing process.

Details

Pigment & Resin Technology, vol. 53 no. 1
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 9 January 2024

Xiuyun Yang and Qi Han

The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of enterprise is influenced by the enterprise digital…

Abstract

Purpose

The purpose of this study is to investigate whether the corporate environmental, social and governance (ESG) performance of enterprise is influenced by the enterprise digital transformation. In addition, this study explains how enterprise digital transformation affects ESG performance.

Design/methodology/approach

The sample covers 4,646 nonfinancial companies listed on China’s A-share market from 2009 to 2021. The study adopts the fixed-effects multiple linear regression to perform the data analysis.

Findings

The study finds that enterprise digital transformation has a significant inverted U-shaped impact on ESG performance. Moderate digital transformation can improve enterprise ESG performance, whereas excessive digital transformation will bring new organizational conflicts and increase enterprise costs, which is detrimental to ESG performance. This inverted U-shaped effect is more pronounced in industrial cities, manufacturing industries and enterprises with less financing constraints and executives with financial backgrounds. Enterprise digital transformation mainly affects ESG performance by affecting the level of internal information communication and disclosure, the level of internal control and the principal-agent cost.

Practical implications

The government should take multiple measures to encourage enterprises to choose appropriate digital transformation based on their own production behaviors and development strategies, encourage them to innovate and upgrade their organizational management and development models in conjunction with digital transformation and guide them to use digital technology to improve ESG performance.

Social implications

This study shows that irrational digital transformation cannot effectively improve the ESG performance of enterprises and promote the sustainable development of the country. Enterprises should carry out reasonable digital transformation according to their own development needs and finally improve the green and sustainable development ability of enterprises and promote the sustainable development of society.

Originality/value

This study examines the relationship between enterprise digital transformation and ESG performance. Different from the linear relationship between the two in previous major studies, this study proves the inverse U-shaped relationship between enterprise digital transformation and ESG performance through mathematical theoretical model derivation and empirical test. This study also explores in detail how corporate digital transformation affects ESG performance, as well as discusses heterogeneity at the city, industry and firm levels. It is proposed that enterprises should take into account their own characteristics and carry out reasonable digital transformation according to their development needs.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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