数字化转型:提升企业碳绩效的战略路径

Digital Transformation: A Strategic Path to Enhance Corporate Carbon Performance

“双碳”目标下企业碳减排受到广泛关注。本研究以2012~2021年沪深A股企业为样本,旨在探究数字化转型与企业碳绩效之间的关系及其作用机理。研究表明,数字化转型对企业碳绩效具有显著正向促进作用,并可通过促进绿色技术创新间接提升碳绩效。进一步研究发现,数字化转型在西部地区和国有企业中对碳绩效的提升效果更为显著,这些结果对于理解数字化转型对企业可持续发展的影响具有重要意义,为企业管理者提供了有益的参考和决策支持。

The carbon reduction of enterprises under the “dual carbon” goal has received widespread attention. This study takes A-share companies in Shanghai and Shenzhen from 2012 to 2021 as samples, aiming to explore the relationship and mechanism between digital transformation and corporate carbon performance. Research has shown that digital transformation has a significant positive effect on corporate carbon performance, and can indirectly improve carbon performance by promoting green technology innovation. Further research has found that digital transformation has a more significant impact on carbon performance in western regions and state-owned enterprises. These results are of great significance for understanding the impact of digital transformation on sustainable development of enterprises and provide useful reference and decision-making support for enterprise managers.