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作 者:林川[1] 吴沁泽 LIN Chuan;WU Qin-ze(College of Finance and Economics,Sichuan International Studies University,Chongqing 400031,China)
机构地区:[1]四川外国语大学国际金融与贸易学院,重庆400031
出 处:《西部论坛》2024年第4期94-110,共17页West Forum
基 金:重庆市教委科学技术研究重点项目(KJZD-K202100902);四川外国语大学研究生科研创新学科项目(SISU2023XK078,SISU2023YZ067)。
摘 要:企业高质量发展需要以数字化转型带动绿色化转型。数字化转型能够通过外部监督效应提高企业绿色化转型意愿,通过信息改善效应增加企业绿色化转型资源,通过生产智能化效应提升企业绿色化转型能力,从而促进企业绿色化转型。以2010—2022年沪深A股制造业上市公司为研究样本,采用技术创新、生产水平、环境保护、社会评价4个维度的8项指标综合评价企业绿色化转型水平,分析表明:企业数字化转型对绿色化转型具有显著的促进作用,该促进效应在高科技企业、非重污染企业、非西部地区企业中更为显著;数字化转型能够通过提高媒体关注度、降低信息不对称程度、提高生产智能化水平等路径来促进企业绿色化转型;政府环境规制强度的提高会强化企业数字化转型对绿色化转型的促进作用,但该调节效应在重污染企业中不显著。因此,应重视和发挥媒体的监督作用,大力推进信息平台建设,以数智化加快发展新质生产力,完善环境规制制度体系,有序推进企业数字化和绿色化协同发展。Promoting the coordinated development of digital transformation and green transformation of manufacturing enterprises,and using digitalization to drive the green transformation of enterprises,are not only an inevitable trend under technological and economic development,but also the aspiration of the country and the people.Relying on digital technology,the development of new productive forces including smart manufacturing is both an internal requirement and a significant focus for promoting high-quality development.How to promote the green transformation of manufacturing enterprises is an important theoretical frontier issue that needs urgent attention.Based on the CSMAR database,CNRDS database,and annual reports of listed companies,this paper takes the A-share listed manufacturing companies in Shanghai and Shenzhen from 2010 to 2022 as samples,adopts the entropy weight method,and combines the variables measuring the green development of enterprises in some studies to innovatively construct the comprehensive index of the green transformation of enterprises in this paper.Referring to Wu Fei et al.(2021),the text analysis method is used to measure the degree of enterprise digital transformation through the keyword frequency,and the impact of manufacturing enterprises’digital transformation on green transformation is empirically tested.The study finds that the digital transformation of manufacturing enterprises can significantly promote the green transformation of enterprises.This conclusion still holds after controlling for endogeneity and robustness factors.Existing literature predominantly examines the impact mechanism of enterprise green development from perspectives such as green R&D investment,environmental protection investment,and green total factor productivity.In contrast,this study focuses on both the internal and external environments of enterprises,considering not only behaviors and variables directly related to enterprise green development but also conducting mechanism studies from three aspects:trans
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