企业数字化转型与碳减排:直接影响、作用机制与带动效应

Digital Transformation of Enterprises and Carbon Emission Reduction:Direct Effects,Mechanisms and Driving Effects

文章聚焦企业数字化转型的环境绩效,深入剖析中国企业数字化转型对碳排放的直接影响、作用机制与带动效应,并利用我国A股上市公司面板数据进行实证检验。结果表明:数字化转型能有效降低企业碳排放水平,主要通过降低环境治理成本、提升行业竞争度和激发绿色创新积极性三条路径实现。进一步,在空间溢出效应、产业关联效应和同群效应的带动下,企业数字化转型对周边区域、产业链供应链上下游企业以及同行业同区域的竞争者产生了积极的碳减排带动作用。此外,异质性分析结果显示,绿色金融发展水平、民众关注度和政府环境规制水平的提升均会提高上市公司数字化转型的碳减排绩效。

This paper focuses on the environmental performance of enterprise digital transformation,then deeply analyzes the direct effects,mechanisms and driving effects of Chinese enterprise digital transformation on carbon emissions,and finally uses panel data of Chinese A-share listed companies for empirical testing.The research results indicate that digital transformation can effectively reduce the carbon emissions level of enterprises,mainly through three paths:reducing environmental governance costs,enhancing industry competitiveness,and stimulating green innovation enthusiasm.Furthermore,driven by spatial spillover effects,industrial correlation effects and peer effects,the digital transformation of enterprises produces a positive driving effect of carbon emission reduction on surrounding areas,upstream and downstream enterprises in the industrial chain and supply chain,as well as competitors in the same industry and region.In addition,heterogeneity analysis shows that the development level of green finance,public attention and the improvement of government environmental regulations will all improve the carbon emission reduction performance of listed companies in their digital transformation.