双化协同、ESG表现与企业高质量发展——基于制造业A股上市公司的实证研究  

Dual Synergy,ESG,and High-quality Development--An Empirical Study Based on A-Share Listed Manufacturing Companies

作　　者：王晓红[1] 刘华军 栾翔宇 李娜 Wang Xiaohong;Liu Huajun;Luan Xiangyu;Li Na(School of Economics and Management,Harbin Institute of Technology,Harbin 150001,China;School of Economics and Management,Wuyi University,Jiangmen 529020,China)

机构地区：[1]哈尔滨工业大学经济与管理学院,哈尔滨150001 [2]五邑大学经济管理学院,江门529020

出　　处：《工业技术经济》2025年第5期62-71,共10页Journal of Industrial Technology and Economy

基　　金：教育部人文社会科学研究规划基金项目“企业数字化与绿色化的‘双化协同’机制研究——基于董事会治理的视角”(项目编号:23YJA630088);教育部人文社会科学研究规划基金项目“数字化转型促进制造业企业新质生产力涌现的内在机制探析与组态效应研究”(项目编号:24YJA630091);黑龙江省哲学社会科学研究规划项目“黑龙江省传统制造业绿色化发展中的数字化转型研究”(项目编号:23ZKT005);五邑大学博士科研启动项目“新质生产力视域下数字化转型对制造业企业绿色化发展影响的内在机制探析与组态效应研究”(项目编号:BSQD2412)。

摘　　要：数字化与绿色化协同发展(双化协同)已成为实现企业高质量发展的重要驱动力量。本文以2013~2023年中国A股制造业上市公司为样本,通过构建数字化、绿色化综合指标体系,利用耦合协调模型计算了企业双化协同水平,并以此作为基础检验了其对企业高质量发展的影响。研究表明,(1)总体而言,样本企业数字化与绿色化协同水平较低,双化协同实践仍需提高重视和加大相关投入;(2)双化协同发展显著促进了企业高质量发展;(3)双化协同有利于改善企业ESG表现,且ESG表现在双化协同与企业高质量发展间发挥中介作用。本文研究结论为企业理解和开展双化协同实践,实现高质量发展提供了理论支持。The synergistic development of digitalization and green transformation(Dual Synergy)has become an important driving force for achieving high-quality development.This article uses A-share listed manufacturing companies from 2013 to 2023 as samples,constructs a comprehensive indicator system for digitalization and green transformation,and applies the coupling coordination model to calculate the level of dual synergy within enterprises.Based on this,the study examines its impact on high-quality development.The findings indicate that:(1)Overall,the level of digitalization and green transformation synergy among the sample enterprises is relatively low,and more attention and investment are needed to improve dual synergy practices.(2)Dual synergy significantly promotes high-quality corporate development.(3)Dual synergy improves ESG,and ESG plays a mediating role between dual synergy and high-quality development.The conclusions of this study provide theoretical support for enterprises to understand and implement dual synergy practices in order to achieve high-quality development.

关 键 词：双化协同 企业高质量发展 ESG 表现 耦合协调模型 数字化 绿色化 上市公司 企业经济 

分 类 号：F49[经济管理—产业经济] F272