数字化转型与企业碳减排  

Digital Transformation and Enterprise Carbon Emission Reduction

作　　者：何理 甄皓晴 冯科[2] HE Li;ZHEN Haoqing;FENG Ke(Faculty of Applied Economics,University of Chinese Academy of Social Sciences,Beijing 102488,China;School of Economics,Peking University,Beijing 100871,China)

机构地区：[1]中国社会科学院大学应用经济学院,北京102488 [2]北京大学经济学院,北京100871

出　　处：《安徽师范大学学报(社会科学版)》2025年第1期85-99,共15页Journal of Anhui Normal University(Soc.Sci.)

基　　金：国家社会科学基金项目“数字化赋能企业供应链高质量发展研究”(23BJY072);中国社会科学院青年人文社会科学研究中心2024年度社会调研项目“企业数字化提升产业链供应链韧性和安全水平调查研究”(2024QNZX016)。

摘　　要：随着气候异常问题日益严峻,减少碳排放已成为全球共识。数字经济作为一种新兴的经济形态,以其高效、智能、创新的特点,正成为推动碳减排的重要力量。本研究基于2011—2021年上市公司数据,从微观企业视角探究了数字化转型对企业碳减排的影响及其具体作用机制。研究结果发现:(1)数字化转型能够显著促进我国企业的碳减排效果,该结论在经过多种稳健性检验后依然成立。(2)企业碳减排信息披露强化了数字化转型的碳减排作用。(3)数字化转型可以通过提升技术创新和提高企业社会关注度,进而促进碳减排。(4)对于环境规制强度越高、市场竞争越激烈、资本密集程度越高的企业而言,其数字化转型对碳减排的影响越显著。本研究揭示了企业数字化转型影响碳减排的具体作用机制,为后续的微观企业研究奠定了基础,也为企业数字化转型与碳减排的协调发展提供了理论支持和实践借鉴。As climate change becomes increasingly sertous,reducing carbon emissions has become a global consensus.The digital economy,as an emerging economic form,with its characteristics of efficiency,intelligence,and innovation,is becoming an important force in promoting carbon emission reduction.This study,based on data from listed companies from 2011 to 2021,explores the impact and mechanisms of digital transformation on corporate carbon emission reduction from a micro-enterprise perspective.The research results indicate that:(1)Digital transformation can significantly promote carbon emission reduction in Chinese enterprises,and this conclusion holds true after various robustness tests.(2)The disclosure of carbon emission reduction information has enhanced the role of digital transformation in carbon emission reduction.(3)Digital transformation can promote carbon emission reduction by fostering technological innovation and increasing corporate social attention.(4)The impact of digital transformation on carbon emission reduction is more pronounced for companies with higher environmental regulation intensity,more intense market competition,and higher capital intensity.This study reveals the specific mechanism of the impact of enterprise digital transformation on carbon emission reduction,laying the foundation for subsequent micro-enterprise research.It also provides theoretical support and practical reference for the coordinated development of corporate digital transformation and carbon emission reduction.

关 键 词：数字化转型 企业碳减排 “双碳”目标 技术创新 社会关注度 

分 类 号：F273[经济管理—企业管理]