企业数字化转型、策略性绿色创新与企业环境表现  

Corporate Digital Transformation,Strategic Green Innovation and Corporate Environmental Performance

作　　者：王镝 章扬 WANG Di;ZHANG Yang(School of Government,Peking University;Institute of Public Governance,Peking University;Division of the Social Sciences,The University of Chicago)

机构地区：[1]北京大学政府管理学院,100871 [2]北京大学公共治理研究所,100871 [3]美国芝加哥大学社会科学学院,60637

出　　处：《经济研究》2024年第10期113-131,共19页Economic Research Journal

基　　金：国家社科基金重大专项(22VMG016);教育部人文社会科学研究青年项目(22YJC790120)的资助。

摘　　要：进一步推动企业数字化转型、完善绿色金融体系,对提升资源配置效率、促进企业绿色低碳转型、引导资源性产业有序发展等高质量发展目标具有重要意义。本文以2009—2022年中国A股4748家上市企业为样本,实证检验和分析了企业数字化转型对企业环境表现的影响及其内在机制。研究发现:企业数字化转型显著提升了企业的环境表现和绿色创新,人工智能技术、大数据技术、云计算技术和技术实践应用对企业环境表现均起到了积极作用;在政企之间存在信息壁垒、创新监管政策滞后的情况下,企业存在策略性绿色创新行为;绿色债券带来的巨大资金激励扭曲了企业数字化转型对于企业实质性绿色创新的促进作用。国有企业相较于非国有企业而言,企业数字化转型对于环境表现的促进作用更为明显。在绿色债券资金激励下,非国企更倾向于采取策略性绿色创新行为,国企更倾向于采取实质性绿色创新行为;制造业企业、非重污染行业更倾向于采取策略性绿色创新行为,非制造业企业、重污染行业更倾向于采取实质性绿色创新行为。本文研究结论为进一步落实企业数字化转型战略和完善绿色创新监管体系提供了科学支撑。In the context of an increasingly severe global environmental landscape,driving green transformation and improving environmental performance have become critical objectives in public policy worldwide.Since the 18th National Congress of the Communist Party of China(CPC)proposed to make great efforts to promote ecological progress,the Chinese government has prioritized the harmonious development of the economy and the environment.The Resolution of the Central Committee of the Communist Party of China on Further Deepening Reform Comprehensively to Advance Chinese Modernization adopted at the Third Plenary Session of the 20th Central Committee of the CPC further underscored the improvement of the mechanisms for green and low-carbon development.As companies play a pivotal role in pursuing green development,they face the challenge of reducing environmental pollution without significantly lowering production capacity.Since 2021,General Secretary Xi Jinping has repeatedly emphasized the need to accelerate the development of the digital economy and promote deeper integration of the digital and real economies.In this context,digital transformation has become a top priority of corporate development and reform.Companies are increasingly applying information technologies such as artificial intelligence,blockchain,cloud computing,and big data in their operations,hoping to optimize management structures,enhance production capabilities,and improve environmental performance through digital transformation.Furthermore,the development of green finance has created favorable conditions for corporate green transformation.In December 2023,the Central Committee of the CPC and the State Council issued the Opinions on Comprehensively Advancing the Development of a Beautiful China,calling for the vigorous development of green finance to support the financing of the Beautiful China Initiative.Therefore,how to promote corporate green development in the context of the digital economy and use green finance to facilitate corporate green innovati

关 键 词：企业数字化转型 企业环境表现 策略性绿色创新 绿色债券 

分 类 号：F06[经济管理—政治经济学] X22[环境科学与工程—环境科学] C93[经济管理—管理学]