In the context of the"double carbon"strategic goal and sustainable development,smart logistics provides a new opportunity to promote the sustainable development of enterprises.Using data from Chinese cities at or above the prefecture level from 2009 to 2021,this study measures the level of smart logistics at the city level and matches it with the data of A-shared manufacturing companies to empirically examine the impact of smart logistics on the economic and environmental performance of enterprises.The study finds that smart logistics has a significant positive impact on both the economic performance and environmental performance of enterprises,indicating that smart logistics can promote sustainable development.Mechanism testing shows that smart logistics promotes the sustainable development of enterprises via three paths:the cost effect,the market integration effect,and the learning effect.Heterogeneity analysis reveals that the sustainable development effect of smart logistics mainly exists in areas with convenient transportation conditions and enterprises with high external media attention.In areas with market-incentivized environmental regulations,smart logistics only plays an economic role.Extended research finds that the impact of smart logistics has a network effect on the sustainable development of enterprises,and the incentive effect of pilot policies for the innovative development of modern logistics has not yet achieved"harmonious coexistence"between the economy and the environment.The research conclusions provide guidance to the Chinese government on optimizing smart logistics policies and to manufacturing enterprises on achieving sustainable development for the goal of"double carbon".
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