企业数字化转型对碳排放的影响  

On the Impact of Digital Transformation on Carbon Emissions of Enterprises

作　　者：周一虹 董倩 ZHOU Yi-hong;DONG Qian(Lanzhou University of Finance and Economics,Lanzhou,Gansu,730020,China)

机构地区：[1]兰州财经大学,甘肃兰州730020

出　　处：《武汉商学院学报》2025年第1期51-59,共9页Journal of Wuhan Business University

基　　金：甘肃省教育厅优秀研究生“创新之星”项目(项目编号:2023CXZX-712)。

摘　　要：“双碳”战略目标下,国家注重经济发展的质量和效益,随着数字技术与实体经济的融合发展,数字化转型如何赋能“双碳”目标日益成为学术界关注的热点话题。文章以2012—2021年沪深A股制造业公司为研究样本,分析数字化转型对企业碳排放的影响机理与具体作用路径,进一步考察企业内外部环境对二者关系的异质性影响。研究发现,企业数字化转型显著抑制了企业的碳排放量,经过一系列稳健性检验后该结论依旧成立。传导机制表明,企业数字化能够通过绿色创新机制和信息透明度效应,提高资源利用效率,实现企业生产管理升级,进而降低企业碳排放。进一步分析发现,数字化转型对企业碳排放的抑制作用在环境监管强度较高组、市场化程度较高组、非国有企业中更显著。据此从企业、政府层面为开展企业数字化转型、发挥数字化对碳排放的抑制作用提供政策建议。Under the“Dual Carbon”strategic goals,china prioritizes the quality and efficiency of economic development.With the integration of digital technologies and the real economy,how digital transformation empowers carbon peaking and neutrality has become a focal topic in academia.Using Chinese A-share listed manufacturing companies from 2012 to 2021 as research samples,this study analyzes the impact mechanisms and specific pathways of digital transformation on corporate carbon emissions,further examining the heterogeneous effects of internal and external environments on this relationship.The findings reveal that corporate digital transformation significantly reduces carbon emissions,and this conclusion remains robust after a series of rigorous tests.Mechanism analysis indicates that digital transformation enhances resource utilization efficiency and upgrades production management through green innovation mechanisms and information transparency effects,thereby lowering carbon emissions.Further analysis shows that the inhibitory effect of digital transformation on carbon emissions is more pronounced in firms with higher environmental regulation intensity,higher marketization levels,and in non-state-owned enterprises.Based on these findings,the paper proposes policy recommendations for enterprises and governments to advance digital transformation and leverage its role in curbing carbon emissions.

关 键 词：数字化转型 碳排放 企业 绿色技术创新 信息透明度 

分 类 号：X322[环境科学与工程—环境工程] F270.7[经济管理—企业管理] F832.51[经济管理—国民经济]