数字化转型赋能企业绿色创新:监督效应与激励效应的分析  

Empowering Enterprises Green Innovation through Digital Transformation:An Analysis on Supervision Effect and Incentive Effect

作　　者：李辽宁[1] 韩少真[2] 包瑞婧 李辉[2] LI Liaoning;HAN Shaozhen;BAO Ruijing;LI Hui(School of Economics and Management,Chang’an University,Xi’an Shaanxi 710064,China;School of Economics and Management,Northwest University,Xi’an Shaanxi 710127,China)

机构地区：[1]长安大学经济与管理学院,陕西西安710064 [2]西北大学经济管理学院,陕西西安710127

出　　处：《生态经济》2024年第7期74-81,共8页Ecological Economy

基　　金：陕西省自然科学基金项目“企业社会责任同伴效应及其经济后果研究”(2022JQ-749);西安市社会科学规划基金项目“企业家精神促进西安企业绿色发展的机制、效应与路径研究”(24GL125);中央高校基本科研业务费专项资金资助“‘大智移云’背景下供应链金融支持陕西省中小微企业发展的路径研究”(300102230669)。

摘　　要：数字化转型是新一轮产业革命驱动下企业的战略选择,为企业绿色创新提供了新动能。以2011—2020年沪深两市A股上市公司为样本,理论分析并实证检验了数字化转型赋能企业绿色创新的作用机制。研究发现:数字化转型可以显著促进企业的绿色创新。该结论在经过一系列稳健性检验后依然成立。机制分析表明,数字化转型驱动企业实施绿色创新主要通过监督效应和激励效应两条路径实现。异质性分析表明,在内部控制质量较好、所处地区市场化水平较高、国有和重点排污企业中,数字化转型产生的绿色创新驱动效应更大。此外,数字化转型推进企业同时开展绿色独立和联合创新、同时积累绿色发明专利和实用新型专利。研究结论明确了数字化转型赋能企业绿色创新的作用机理,为促进企业绿色创新、助力企业高质量发展提供了政策启示。Digital transformation is a strategic choice for enterprises driven by a new round of industrial revolution,providing new impetus for green innovation.Using A-share listed companies on the Shanghai and Shenzhen stock markets from 2011 to 2020 as samples,this paper theoretically analyzes and empirically tests the mechanism of digital transformation empowering green innovation in enterprises.Research has found that digital transformation can significantly promote green innovation in enterprises.This conclusion still holds after a series of robustness tests.Mechanism analysis shows that digital transformation drives enterprises to implement green innovation mainly through two paths:supervision effect and incentive effect.Heterogeneity analysis shows that in enterprises with good internal control quality,high marketization level in the region,and state-owned and key polluting enterprises,the green innovation driving effect generated by digital transformation is greater.In addition,digital transformation promotes enterprises to simultaneously carry out green independent and collaborative innovation,and accumulate green invention patents and utility model patents.The research conclusion clarifies the mechanism by which digital transformation empowers green innovation in enterprises,providing policy inspiration for promoting green innovation and supporting high-quality development of enterprises.

关 键 词：数字化转型 绿色创新 监督效应 激励效应 高质量发展 

分 类 号：F273.1[经济管理—企业管理] F062.2[经济管理—国民经济]