数字化赋能制造业企业绿色转型——基于环境绩效的检验

Green Transformation of Digitally Enabled Manufacturing Enterprises:An Examination Based on Environmental Performance

环境绩效作为企业绿色转型结果最直观的体现,是评价绿色可持续发展能力的重要指标。基于2012—2021年A股制造业上市公司数据,实证检验数字化对企业环境绩效的影响效应及作用机制。研究发现:数字化可以显著改善制造企业环境绩效,该结论在考虑内生性、时滞性、变量选择偏误等问题后仍然成立,并且这种作用在不同产权性质、污染程度及环境规制强度下存在异质性。机制检验发现,数字化通过优化资源配置效率和促进绿色创新两个机制,提升了企业环境绩效。经济后果检验发现,数字化的环境治理效应实现了环境价值和经济价值的协同,有效赋能绿色转型。

As the most intuitive manifestation of the result of green transformation,environmental performance is an important index to evaluate the ability of green sustainable development.Based on the data of A-share listed manufacturing companies from 2012 to 2021,this paper empirically examines the impact and mechanism of digitization on corporate environmental performance.It is found that digitization can significantly improve the environmental performance of manufacturing enterprises,and this conclusion is still valid after considering issues such as endogeneity,time delay,variable selection bias,etc.And this effect is heterogeneous under different property rights,pollution levels,and environmental regulation intensity.According to the mechanism test,digitization improves corporate environmental performance through two mechanisms:optimizing resource allocation efficiency and promoting green innovation.The economic consequence test finds that the environmental governance effect of digitization realized the synergy of environmental value and economic value,and effectively enabled the green transformation.