数字化转型对制造业企业绿色发展绩效的影响研究

Research on the Impact of Digital Transformation on the Green Development Performance of Manufacturing Enterprises

在数字经济蓬勃发展的背景下,数字化转型能否以及如何赋能企业绿色转型成为重要的研究话题。本文基于2015~2021年沪深A股制造业上市公司数据,通过熵权法构建测度企业数字化转型程度和绿色发展水平的综合指标体系,实证检验企业数字化转型对其绿色发展绩效的影响并明晰其影响机理。研究结果表明:(1)企业数字化转型可以显著提升企业的绿色发展绩效,引入稳健性检验后结果依然成立;(2)异质性分析发现,对于技术密集型制造业、大型企业和非国有企业,数字化转型对企业绿色发展的正向影响更显著;(3)机制分析表明,信息效应和研发效应对数字化转型与绿色发展绩效的关系起调节作用。本文的研究结果有利于推动企业数字化转型、促进企业的绿色发展。

Under the background of the vigorous development of the digital economy,whether and how digital transformation enables enterprise green transformation has become an important research topic.Based on the data of A-share manufacturing listed enterprises in Shanghai and Shenzhen from 2015 to 2021,this paper constructs a comprehensive index system to measure the degree of digital transformation and the level of green development of enterprises by entropy weight method and empirically examines the im⁃pact of digital transformation of enterprises on their green development and clarifies mechanisms.It is found that:(1)the digital transformation of enterprises has a significant effect on the green development performance of enterprises,and the results still true after a series of robustness tests.(2)The heterogeneity analysis shows that the impact of digital transformation on the green develo⁃pment of enterprises is more significant in technology-intensive manufacturing enterprises,enterprises with large capital scale,and non-state-owned enterprises.(3)The mechanism analysis shows that information effect and R&D effect play a mediated role of digital transformation and green development performance.The above findings are conducive to promoting the digital transformation and the green development of enterprises.