摘要
在“智能化”和“绿色化”发展背景下,我国制造行业整体在逐步实施数字化转型战略,数字赋能作用使得制造企业能够快速精准地匹配信息,加强了企业内外部互联互通,提高了其生产和劳动效率,种种效果能推动制造企业在数字化转型的过程中完成生产框架的升级或重构,进而对制造企业在环境、社会和公司治理三个方面上的表现(ESG表现)产生影响。本文以2016~2021年中国沪深A股上市制造公司数据为研究样本,得出结论:数字化转型对于制造行业ESG表现是有积极影响的,有助于我国完成加大绿色发展、建设制造强国的目标。
In the context of “intelligent” and “green” development, China’s manufacturing industry as a whole is gradually implementing a digital transformation strategy, which enables manufacturing enterprises to quickly and accurately match information, strengthens internal and external interconnectivity, and improves its production and labor efficiency. The effects of digital empowerment enable manufacturing enterprises to quickly and accurately match information, enhance internal and external connectivity, and improve their production and labour efficiency, all of which can drive manufacturing enterprises to upgrade or reconfigure their production frameworks in the process of digital transformation, thereby impacting on their environmental, social and corporate governance performance (ESG performance). Using the data of listed manufacturing companies in Shanghai and Shenzhen A-shares in China from 2016-2021 as a research sample, this paper concludes that digital transformation has a positive impact on ESG performance in the manufacturing industry, which helps China to complete its goal of increasing green development and building a strong manufacturing country.
出处
《金融》
2023年第3期676-683,共8页
Finance