Digitalization provides a new opportunity for enterprises to realize green develop-ment,but its internal driving mechanism at the micro level has not yet been clarified.Based on the situational perspective of the dual mechanism test of internal and external enterprises,this paper takes the panel data of Chinese listed companies from 2013 to 2021 as samples to explore the re-lationship between digital transformation and corporate environmental responsibility.The research shows that:First,digital transformation has an obvious enabling effect on corporate environmental responsibility,which can significantly improve corporate environmental responsibility performance.At the same time,digital transformation can promote environmental awareness,end pollution control and part of the front-end root control in corporate environmental responsibility.Second,economic policy uncertainty has a negative moderating effect on the promotion effect of digital transformation on corporate environmental responsibility,that is,when economic policy uncertainty is low,digi-tal transformation has a stronger promoting effect on corporate environmental responsibility.Third,digital transformation can promote corporate environmental responsibility by improving the internal mechanism of internal control information transparency and financing constraints,and the external mechanism of increasing media attention.Fourth,in state-owned enterprises,key polluters and enter-prises with high industrial competition,digital transformation has a stronger role in promoting corpo-rate environmental responsibility.The above studies enrich the internal mechanism of digitalization to promote green development,expand and enrich the context and theoretical connotation of digitali-zation and corporate environmental responsibility research,and provide references for enterprises to establish and improve modern enterprise system and achieve sustainable development of digitaliza-tion and green.
关键词
数字化转型/企业环境责任/经济政策不确定性/内外部影响机制
Key words
Digital transformation/Corporate environmental responsibility/Economic policy uncer-tainty/Internal and external influence mechanisms
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