数字化转型对企业环境绩效影响的实证研究——兼论环境信息披露的调节作用  

An Empirical Study on the Impact of Digital Transformation on Enterprise Environmental Performance--Concurrently Discussion on the Moderating Role of Environmental Information Disclosure

作　　者：冯皓 钟清琪 王爱娜[2] FENG Hao;ZHONG Qingqi;WANG Aina(Yibin Campus,Chengdu Technological University,Yibin 640000,China;Business School,Chengdu College of University of Electronic Science and Technology of China,Chengdu 611730,China)

机构地区：[1]成都工业学院宜宾校区,四川宜宾640000 [2]电子科技大学成都学院商学院,成都611730

出　　处：《成都工业学院学报》2025年第1期71-80,共10页Journal of Chengdu Technological University

基　　金：德阳市哲学社会科学研究“十四五”规划项目(DY24C023)。

摘　　要：选取2007—2022年我国沪深A股上市企业作为研究对象,实证考察了数字化转型对企业环境绩效的影响及其作用机制,并分析环境信息披露的调节作用。研究发现:数字化转型有助于提升企业环境绩效,环境信息披露发挥了正向调节作用。作用机制分析表明,数字化转型对企业环境绩效的助力作用主要是通过政府环保补助和绿色技术创新得以实现的。此外,基于产权性质、企业行业属性、企业技术特征的异质性分析发现,在国有企业、重污染企业、高新技术企业中企业环境绩效的提升与数字化转型有着密切的联系。研究结果可为企业更好地利用数字化转型赋能生态文明建设、实现国家经济社会发展的全面绿色转型等提供决策参考。The study selects listed companies in China's Shanghai and Shenzhen A-share markets from 2007 to 2022 as the research sample to empirically examine the impact of digital transformation on enterprise environmental performance and its underlying mechanisms,while analyzing the moderating role of environmental information disclosure.The study finds that digital transformation contributes to improving corporate environmental performance,and environmental information disclosure plays a positive moderating role.The analysis of the mechanism reveals that the beneficial effect of digital transformation on corporate environmental performance is primarily achieved through government environmental subsidies and green technology innovation.In addition,a heterogeneity analysis based on the nature of property rights,industry attributes,and technological characteristics of enterprises reveals that there is a close link between the improvement of corporate environmental performance and digital transformation in state-owned enterprises,heavy-polluting industries,and high-tech enterprises.The research findings can provide decision-making references for enterprises to better utilize digital transformation to empower ecological civilization construction and achieve a comprehensive green transformation of national economic and social development.

关 键 词：数字化转型 企业环境绩效 政府环保补助 绿色技术创新 环境信息披露 

分 类 号：F425[经济管理—产业经济]