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数字化转型与企业碳减排

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随着气候异常问题日益严峻,减少碳排放已成为全球共识.数字经济作为一种新兴的经济形态,以其高效、智能、创新的特点,正成为推动碳减排的重要力量.本研究基于2011-2021年上市公司数据,从微观企业视角探究了数字化转型对企业碳减排的影响及其具体作用机制.研究结果发现:(1)数字化转型能够显著促进我国企业的碳减排效果,该结论在经过多种稳健性检验后依然成立.(2)企业碳减排信息披露强化了数字化转型的碳减排作用.(3)数字化转型可以通过提升技术创新和提高企业社会关注度,进而促进碳减排.(4)对于环境规制强度越高、市场竞争越激烈、资本密集程度越高的企业而言,其数字化转型对碳减排的影响越显著.本研究揭示了企业数字化转型影响碳减排的具体作用机制,为后续的微观企业研究奠定了基础,也为企业数字化转型与碳减排的协调发展提供了理论支持和实践借鉴.
Digital Transformation and Enterprise Carbon Emission Reduction
As climate change becomes increasingly sertous,reducing carbon emissions has become a global consensus.The digital economy,as an emerging economic form,with its characteristics of efficiency,intelligence,and innova-tion,is becoming an important force in promoting carbon emission reduction.This study,based on data from listed companies from 2011 to 2021,explores the impact and mechanisms of digital transformation on corporate carbon emission reduction from a micro-enterprise perspective.The research results indicate that:(1)Digital transformation can significantly promote carbon emission reduction in Chinese enterprises,and this conclusion holds true after vari-ous robustness tests.(2)The disclosure of carbon emission reduction information has enhanced the role of digital trans-formation in carbon emission reduction.(3)Digital transformation can promote carbon emission reduction by foster-ing technological innovation and increasing corporate social attention.(4)The impact of digital transformation on car-bon emission reduction is more pronounced for companies with higher environmental regulation intensity,more in-tense market competition,and higher capital intensity.This study reveals the specific mechanism of the impact of en-terprise digital transformation on carbon emission reduction,laying the foundation for subsequent micro-enterprise research.It also provides theoretical support and practical reference for the coordinated development of corporate dig-ital transformation and carbon emission reduction..

digital transformationcorporate carbon emission reductiongoals of carbon peaking and carbon neutralitytechnological innovationsocial attention

何理、甄皓晴、冯科

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中国社会科学院大学应用经济学院,北京 102488

北京大学经济学院,北京 100871

数字化转型 企业碳减排 "双碳"目标 技术创新 社会关注度

2025

安徽师范大学学报(人文社会科学版)
安徽师范大学

安徽师范大学学报(人文社会科学版)

影响因子:0.601
ISSN:1001-2435
年,卷(期):2025.53(1)