数字驱动绿色发展:高耗能企业绿色低碳转型动力解构  

Digital Drive for Green Development:Deconstruction of the Driving Force of Green Low-Carbon Transformation of High Energy Consuming Enterprises

作　　者：李国兰[1] 孙小兰 陈静[1] Li Guolan;Sun Xiaolan;Chen Jing

机构地区：[1]重庆理工大学会计学院,重庆400054

出　　处：《金融理论与实践》2024年第7期17-30,共14页Financial Theory and Practice

基　　金：国家社会科学基金项目“长江经济带环境规制建设对污染企业绿色发展的影响机制与推动路径研究”(21BJY123)的阶段性成果。

摘　　要：基于A股上市公司2012—2022年数据,通过制定高耗能企业数字化词汇图谱,衡量其数字化水平,并构建其绿色低碳转型指标,探究数字化对高耗能企业绿色低碳转型的影响及作用机制。研究发现,数字化能助力高耗能企业绿色低碳转型,且经过稳健性检验后依然成立。对于规模更大、非国有以及中西部地区的企业,数字化对绿色低碳转型激励效应更显著。数字化通过优化人力资本结构、合理化融资资源配置以及拓宽国际化广度,为高耗能企业绿色低碳转型赋能。研究内容深入揭示了数字化影响高耗能企业绿色低碳转型的内在逻辑,为增强数字化驱动效能、加快高耗能企业绿色低碳转型提供启示。Based on data from A-share listed companies between 2012-2022,text analysis was utilized to examine the frequency of the keyword“digital”in annual reports of high energy-consuming enterprises.This allowed for measurement of their level of digital development and construction of a green and low-carbon transformation index.The study found that digitization can effectively facilitate the green and low-carbon transformation of these enterprises,with results remaining consistent after robustness tests.Heterogeneity analysis revealed that larger enterprises,non-state-owned enterprises,and those located in central or western regions experienced more significant incentives from digitalization towards green and low-carbon transformation.In terms of its mechanism,digitalization empowers the green and low-carbon transformation by optimizing human capital structure,rationalizing financing resource allocation,and broadening international reach.This research provides insights into how digitalization influences the green and low-carbon transformation process within high energy-consuming enterprises.

关 键 词：数字化 绿色转型 高耗能企业 节能降碳 新质生产力 

分 类 号：F425[经济管理—产业经济]