首页|数字化转型对重污染型企业环境绩效的影响研究:基于数据资产化视角

数字化转型对重污染型企业环境绩效的影响研究:基于数据资产化视角

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  • NETL
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基于2017-2021年我国A股市场重污染型企业样本，构建计量模型探究数字化转型对重污染型企业环境绩效的影响及其内在机制。研究发现:数字化转型对重污染型企业的环境绩效存在显著的正向影响，经过一系列稳健性检验之后该结论依然成立。进一步研究显示:重污染型企业数字化转型对环境绩效的促进效应在不同产权性质和地区发展水平下存在差异，该效应在国有企业和经济发展水平较高的东部地区表现更为显著。中介效应回归结果表明:数字化转型对数据环境支持、数据创新应用与数据组织赋能均存在积极影响，并且可以通过这些路径推动企业环境绩效的提高。以上研究结论可为数字化转型与企业环境绩效的关系提供理论依据，并为重污染型企业利用数据资产实施数字化转型策略以提升环境绩效提供实践建议。
A Study on the Impact of Digitization Transformation on the Environmental Performance of Heavily Polluting Enterprises:From the Perspective of Data Capitalization
Based on the samples of heavily polluting enterprises in China's A-share market from 2017 to 2021,this paper constructs an econometric model to explore the impact of digital transformation on the environmental performance of heavily polluting enterprises and its internal mechanism.The study has found that digital transformation has a significant positive impact on the environmental perform-ance of heavily polluting enterprises,and this conclusion still holds after a series of robustness tests.Further research shows that the promotion effect of digital transformation of heavily polluting enterprises on environmental performance varies under different property rights and regional development levels.This effect is more significant in state-owned enterprises and the eastern region with higher eco-nomic development levels.The regression results of intermediary effect indicate that digital transformation has a positive impact on the influencing factors of data capitalization of heavily polluting enterprises,including data environment support,data innovation and appli-cation and data organization empowering.And the enterprise environmental performance can be promoted through these paths.The con-clusion can provide a theoretical basis for the relationship between digital transformation and enterprise environmental performance,and provide practical suggestions for heavily polluting enterprises how to use data assets to implement digital transformation strategy to im-prove environmental performance.

Data CapitalizationDigitization TransformationHeavily-polluting EnterpriseEnvironmental Performance

李昆、赵雨婷、杨强

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南京审计大学商学院,江苏南京 211815

数据资产化 数字化转型 重污染型企业 环境绩效

国家自然科学基金面上项目江苏省社会科学基金研究项目江苏省高校哲学社会科学研究重大项目江苏省教育科学规划重点课题南京审计大学江苏省公共工程审计重点实验室项目

7147209022GLB0162021SJZDA029B/2022/01/105

2024

经济经纬
河南财经学院

经济经纬

CSTPCDCSSCICHSSCD北大核心
影响因子：1.006
ISSN：1006-1096
年,卷(期)：2024.41(3)
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