数字化转型、绿色技术创新与企业ESG绩效  

Digital Transformation,Green Technology Innovation and Enterprise ESG Performance

作　　者：李凌寒 李雷 Li Linghan;Li Lei(Economics School,Anhui University,Hefei Anhui 230039,China;School of Business Administration,Chaohu University,Hefei Anhui 238024,China)

机构地区：[1]安徽大学经济学院,安徽合肥230039 [2]巢湖学院工商管理学院,安徽合肥238024

出　　处：《统计与决策》2024年第17期161-166,共6页Statistics & Decision

基　　金：安徽省高校学科(专业)拔尖人才学术项目(gxbjZD2020055)。

摘　　要：数字化转型与绿色技术创新可释放巨大低碳发展潜能,助推企业ESG绩效提升。文章以2013—2022年沪深A股上市制造业企业为样本,通过构建双固定效应模型实证分析数字化转型对企业ESG绩效的影响效应。研究结果表明,数字化转型对企业ESG绩效具有显著促进作用;绿色技术创新在数字化转型与企业ESG绩效关系之间发挥中介作用;数字化转型对企业ESG绩效的影响呈现边际递增的非线性特征,且这一影响效应存在异质性。Digital transformation and green technology innovation can unleash enormous low-carbon development potential and promote the improvement of enterprise ESG performance.Taking Shanghai-Shenzhen A-share listed manufacturing enterprises from 2013 to 2022 as samples,this paper empirically analyzes the impact of digital transformation on ESG performance by constructing A dual fixed-effect model.The results go as the following:Digital transformation has a significant promoting effect on enterprise ESG performance.Green technology innovation plays a mediating role between digital transformation and enterprise ESG performance.The impact of digital transformation on enterprise ESG performance shows a nonlinear characteristic of marginal increase,and this effect is heterogeneous.

关 键 词：数字化转型 绿色技术创新 企业ESG绩效 环境治理 

分 类 号：F124.3[经济管理—世界经济]