数字化转型如何影响制造业绿色发展?——基于A股上市公司的经验证据  

How Does Digital Transformation Affect the Green Development of Manufacturing Industry?Empirical Evidence from A⁃Share Listed Companies

作　　者：张怡宁 赵公民[1] 武勇杰[1] ZHANG Yining;ZHAO Gongmin;WU Yongjie(Economics and Management School,North University of China,Taiyuan 030051,China)

机构地区：[1]中北大学经济与管理学院,山西太原030051

出　　处：《中北大学学报(社会科学版)》2025年第1期106-114,共9页Journal of North University of China:Social Science Edition

基　　金：山西省科技战略研究专项:强化山西省企业创新主体地位研究(202204031401002)。

摘　　要：数字化与绿色化协同发展是实现高质量发展的重要路径。文章选取2007年-2022年A股制造业上市公司数据,运用双重差分法实证检验数字化转型对制造业绿色发展的影响,并进一步分析其作用机制和异质性特征。结果发现:数字化转型能够促进制造业绿色发展,并且这一结论在多种稳健性检验下依然成立。机制检验结果表明,数字化转型通过技术进步、人力资本水平提升、内部控制水平提升三条路径来提升制造业绿色发展水平。此外,在中西部地区,数字经济发展第三梯队以及ESG表现不佳的企业,数字化转型对于绿色发展的促进作用更为显著。The coordination of digitalization and green development is an important path to achieving high-quality development.Based on the data from A-share listed manufacturing companies from 2007 to 2022,this article examines the impact of digital transformation on the green development of the manufactur-ing industry using the difference-in-differences(DID)method.It further analyzes the mechanisms and het-erogeneous characteristics of this effect.The results show that digital transformation can promote the green development of the manufacturing industry,and this con-clusion holds even under various robustness tests.Mechanism testing results indicate that digital transformation enhances the green development of the manufac-turing industry through three pathways:technological progress,improvement of human capital,and enhanced internal control levels.Additionally,in the central and western regions,the third-tier digital economy develop-ment and companies with poor ESG performance,the promoting effect of digital transfor-mation on green development is more significant.

关 键 词：数字化转型 绿色发展 双重差分模型 制造业企业 

分 类 号：F27[经济管理—企业管理]