数字化转型赋能企业碳排放管理研究——基于CSMAR数字化转型指标的分析  

Research on Digital Transformation Empowering Enterprise Carbon Emission Management:An Analysis Based on CSMAR Digital Transformation Indicators

作　　者：杨平 吕雁琴[1] 朱智猛 YANG Ping;LV Yanqin;ZHU Zhimeng(School of Economics and Management,Xinjiang University,Urumqi 830046,China)

机构地区：[1]新疆大学经济与管理学院,新疆乌鲁木齐830046

出　　处：《中南财经政法大学学报》2025年第2期112-123,共12页Journal of Zhongnan University of Economics and Law

基　　金：国家社会科学基金项目“新疆文化与旅游深度融合的路径与对策研究”(22XJY036);新疆大学优秀博士研究生创新项目“金融科技对绿色技术创新的影响研究”(XJU2024BS011)。

摘　　要：随着数字技术的日益成熟,数字化转型已经成为推动企业碳排放管理能力提升的重要驱动力。本文基于2011—2021年中国A股上市企业的数据,检验了数字化转型对企业碳排放管理水平的影响及其内在机制。研究发现,数字化转型不仅降低了企业碳排放量,也改善了企业碳绩效,从“量”和“效率”两个方面同时促进了企业碳排放管理水平的提升。该结论在经过一系列内生性和稳健性检验后仍然成立。进一步研究发现,数字化转型对企业碳排放管理水平的提升作用在东部地区企业、国有企业和非重污染企业中更加明显。机制检验结果显示,数字化转型通过降低能源消耗量、优化能源结构以及促进绿色技术创新来提升企业碳排放管理水平。本文对数字化转型如何赋能企业碳排放管理提供了经验证据,为在双碳背景下加强数字化转型促进企业减排增效提供了一定参考。With the increasing maturity of digital technology,digital transformation has become an important driving force to promote the improvement of corporate carbon emission management capability.Based on the data of Chinese A-share listed companies from 2011 to 2021,this paper examines the impact of digital transformation on the carbon emission management level of enterprises and the intrinsic mechanism.It is found that digital transformation not only reduces corporate carbon emissions,but also improves corporate carbon performance,and simultaneously promotes corporate carbon emission management level from both"quantity"and"efficiency"aspects.This finding remains robust after considering a series of endogeneity and robustness tests.Further research found that the effect of digital transformation on carbon emission management level of enterprises is more prominent among enterprises in the eastern region,state-owned enterprises and non-heavy polluting enterprises.The results of the mechanism test show that digital transformation improves the carbon emission management of enterprises by reducing energy consumption,optimizing energy structure,and promoting green technology innovation.This paper provides empirical evidence on how digital transformation empowers enterprise carbon emission management,and provides some reference for strengthening digital transformation to promote enterprise emission reduction and efficiency in a dual-carbon context.

关 键 词：数字化转型 企业碳排放管理 能源消耗 绿色技术创新 

分 类 号：F27[经济管理—企业管理]