企业数字化转型、环保背景高管与绿色技术创新  

Corporate Digital Transformation,Environmental Protection Background Executives and Green Technology Innovation

作　　者：范豪 许骞[1] HAO FAN;QIAN XU

机构地区：[1]中国农业大学经济管理学院,北京市海淀区100083

出　　处：《中国会计评论》2024年第1期83-110,共28页China Accounting Review

基　　金：北京市社会科学基金研究项目(202206311110877)的阶段性成果。

摘　　要：绿色技术创新是企业履行环境责任、重塑长期竞争力、推进可持续发展和实现双碳目标的关键路径。数字化转型是企业开展绿色技术创新、深化绿色转型升级的可贵机遇和重要途径。本文基于2007—2021年我国沪深A股上市公司面板数据,采用双向固定效应模型和面板门槛回归模型分析数字化转型对企业绿色技术创新的影响以及技术广度和业务深度的非线性效应,探究环保背景高管对绿色技术创新的内在机制和数字化转型的异质作用。研究发现:数字化转型能够推动企业绿色技术创新,且数字化转型对绿色技术创新的推动存在双重门槛效应;环保背景高管在数字化驱动绿色技术创新中发挥正向调节作用,且这一结果经一系列内生性和稳健性检验处理后依然成立;数字化转型和环保背景高管的促进效应在内部控制质量和外部政治约束方面存在异质性。本文结合了高层梯队理论与技术创新理论,论证了数字化转型的门槛效应和环保背景高管特质在数字化与绿色化“双化”协同中的作用。Enterprise green technology innovation is a critical path for fulfilling environmental responsibility,reshaping long-term competitiveness,promoting sustainable development and achieving the carbon peaking and carbon neutrality goals.Digital transformation presents a valuable opportunity for enterprises to carry out green technology innovation,deepen green transformation and upgrade.This paper analyses the impact of digital transformation on green technology innovation,using the panel data of A-share listed enterprises in China during 2007 to 2021.This paper applies the two-way fixed effect model and moderating effect model to estimate the impact of digital transformation on green technology innovation.This paper also uses panel threshold model to explore the non-linear effects of technology breadth and business depth.The mechanism of executives with environmental protection backgrounds on green technology innovation are also examined,as well as the heterogeneous roles of digital transformation.The study reveals that digital transformation can facilitate green technology innovation.Additionally,there is a double threshold effect of digital transformation on green technology innovation.Executives with an environmental protection background play a positive moderating role in green technology innovation.This conclusion remains valid even after a series of endogeneity and robustness tests.Furthermore,there is a heterogeneous effect of digital transformation and environmental protection background executives concerning the internal control quality and external political constraint.This study combines Upper Echelons Theory with Technical Innovation Theory to demonstrate the threshold effect of digital transformation and the mechanism of environmental protection background executive in the synergy of digitalization and greenization.

关 键 词：数字化 高管特质 环保背景 绿色技术创新 门槛效应 

分 类 号：X322[环境科学与工程—环境工程] F49[经济管理—产业经济] F272.91F273.1