数字化转型促进了企业环境责任的承担吗?  

Does Digital Transformation Promote Corporate Environmental Responsibility?

作　　者：光晖 冯蛟[2] 雷婷 王楠 GUANG Hui;FENG Jiao;LEI Ting;WANG Nan(School of Business,North Minzu University,Yinchuan,Ningxia 750021;School of Innovation and Entrepreneurship,Ningxia University,Yinchuan,Ningxia 750021;School of Labor and Human Resources,Renmin University of China,Beijing 100872)

机构地区：[1]北方民族大学商学院,宁夏银川750021 [2]宁夏大学数字经济与智慧管理研究院,宁夏银川750021 [3]中国人民大学劳动人事学院,北京100872

出　　处：《管理现代化》2024年第3期160-170,共11页Modernization of Management

基　　金：北方民族大学中央高校基本科研业务费专项资金资助(2020XYSGY05);宁夏回族自治区社会发展领域重点研发项目“宁夏智慧旅游景区数字化营销关键技术研究与应用示范”(2023BEG02069);宁夏回族自治区文旅物流产业数字化关键技术研究创新团队系列研究成果。

摘　　要：数字化为企业实现绿色化发展提供了新的契机,而其微观层面的内在驱动机理尚未厘清。本文基于企业内外部双重机制检验的视角,以2013—2022年我国上市公司的面板数据为样本,探讨数字化转型与企业环境责任承担之间的关系。研究表明:第一,数字化转型显著提升了企业的环境责任表现,特别是对增强环境意识、改善末端污染治理,以及部分前端预防措施方面有明显的促进作用。第二,经济政策的不确定性对数字化转型与企业环境责任表现的正向关系有着负向调节作用,即在经济政策不确定性较低时,数字化转型对企业环境责任承担的积极作用更加显著。第三,数字化转型通过提升信息透明度和缓解融资约束的内部途径以及增加媒体关注的外部途径,促进了企业的环境责任承担。第四,在国有企业、重点排污企业和行业竞争程度较高的企业中,数字化转型对企业环境责任承担的促进作用更加明显。这些发现不仅深化了对数字化助力绿色发展内在机理的理解,也为企业如何通过数字化实现可持续发展提供了实践指导,拓展了数字化与企业环境责任之间关系的理论和实践视野。Digitalization provides a new opportunity for enterprises to realize green develop-ment,but its internal driving mechanism at the micro level has not yet been clarified.Based on the situational perspective of the dual mechanism test of internal and external enterprises,this paper takes the panel data of Chinese listed companies from 2013 to 2021 as samples to explore the re-lationship between digital transformation and corporate environmental responsibility.The research shows that:First,digital transformation has an obvious enabling effect on corporate environmental responsibility,which can significantly improve corporate environmental responsibility performance.At the same time,digital transformation can promote environmental awareness,end pollution control and part of the front-end root control in corporate environmental responsibility.Second,economic policy uncertainty has a negative moderating effect on the promotion effect of digital transformation on corporate environmental responsibility,that is,when economic policy uncertainty is low,digi-tal transformation has a stronger promoting effect on corporate environmental responsibility.Third,digital transformation can promote corporate environmental responsibility by improving the internal mechanism of internal control information transparency and financing constraints,and the external mechanism of increasing media attention.Fourth,in state-owned enterprises,key polluters and enter-prises with high industrial competition,digital transformation has a stronger role in promoting corpo-rate environmental responsibility.The above studies enrich the internal mechanism of digitalization to promote green development,expand and enrich the context and theoretical connotation of digitali-zation and corporate environmental responsibility research,and provide references for enterprises to establish and improve modern enterprise system and achieve sustainable development of digitaliza-tion and green.

关 键 词：数字化转型 企业环境责任 经济政策不确定性 内外部影响机制 

分 类 号：F275[经济管理—企业管理]