数字化转型与企业绿色创新:基于创新动机的异质性分析  

Digital transformation and corporate green innovation:Heterogeneity analysis based on innovation motives

作　　者：赵晓慧 余畅 董维佳 ZHAO Xiaohui;YU Chang;DONG Weijia(School of Economics,Beijing Institute of Technology,Beijing 100081;School of Environment,Renmin University of China,Beijing 100872;Institute of World Economics and Politics,Chinese Academy of Social Sciences,Beijing 100732,China)

机构地区：[1]北京理工大学经济学院,北京100081 [2]中国人民大学生态环境学院,北京100872 [3]中国社会科学院世界经济与政治研究所,北京100732

出　　处：《干旱区资源与环境》2025年第4期22-32,共11页Journal of Arid Land Resources and Environment

基　　金：国家自然科学基金面上项目(72274017)资助。

摘　　要：文中关注企业数字化转型和绿色化转型双重趋势下的企业行为,重点讨论企业数字化转型在不同类型企业的绿色创新过程中扮演的角色差异。作为存在“双重外部性”的研发活动,减少监管压力、追求利益和践行企业社会责任是当前企业挑战绿色创新的主要动机。上述动机分别主要表现在重污染企业、环境友好型企业和其他一般企业的绿色创新活动中,因此文中运用2007年至2022年A股三类上市公司共30683个企业年度微观数据样本分析数字化转型对三类企业绿色创新是否存在差异化的影响机制。文中实证结果证明:1)数字化转型对于企业绿色创新有显著的正向影响,依照显著程度由强到弱排序为重污染企业、环境友好型企业和其他一般企业。2)对于重污染企业,数字化转型主要通过提高绿色研发效率的方式发挥作用。3)对于环境友好型企业,数字化转型优化企业内部控制水平,为企业绿色创新提供管理支持。4)对于其他一般企业,数字化转型主要提升企业的社会责任意识,继而有助于企业重视绿色创新。文中研究的数字化转型在三类企业中的作用机制可为后续设计具有针对性的绿色创新激励措施提供参考。This study focuses on corporate behavior under the dual trends of digital transformation and green transformation,with a particular emphasis on discussing the differentiated impact of digital transformation on green innovation across different types of enterprises during the process of promoting green innovation.By utilizing a sample of 30,683 firm-year data of A-share listed companies from 2007 to 2022,we analyze the impact and heterogeneity of the mechanisms through which digital transformation affects corporate green innovation.The empirical results indicate the following:1)Digital transformation has a significant positive impact on corporate green innovation,with the degree of impact ranking as heavily polluting enterprises,environmentally friendly enterprises,and other general enterprises from high to low.2)Digital transformation mainly enhances the green innovation outcomes of heavily polluting enterprises by improving the efficiency of green R&D.3)Digital transformation focuses on supporting the green innovation of environmentally friendly enterprises by optimizing the level of internal corporate control.4)Digital transformation enhances the corporate social responsibility awareness of other general enterprises,thereby promoting their green innovation behavior.The research conclusions provide a reference for subsequent research on how to target incentives for the development of green innovation in enterprises.

关 键 词：数字化转型 绿色化转型 绿色创新 创新效率 内部控制 企业社会责任 

分 类 号：F304[经济管理—产业经济]