首页|农业上市公司绿色技术创新对环境绩效的影响——基于企业社会责任和数字化转型双中介作用机制

农业上市公司绿色技术创新对环境绩效的影响——基于企业社会责任和数字化转型双中介作用机制

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国家推动农业绿色发展以及"双碳"目标的驱动对农业企业在绿色创新、社会责任承担、数字化转型及环境绩效方面提出了更高要求.基于利益相关者理论、控制论和技术创新理论,选取2013-2022年69家中国农业上市公司动态面板数据,采用多元线性回归模型实证分析绿色技术创新对企业环境绩效的影响及其中介效应.基准回归结果表明,绿色技术创新显著提高企业环境绩效,更换解释变量和被解释变量之后,稳健性检验结果仍然显著;异质性分析结果表明,绿色技术创新对私营企业、高社会责任企业和高媒体关注度企业的环境绩效产生显著正向影响,对国有企业、低社会责任和低媒体关注度企业没有显著影响;从中介效应视角,绿色技术创新通过企业社会责任和数字化转型两条路径来影响企业环境绩效,利用系统GMM(广义矩估计)模型增设工具变量进行内生性处理后,结论仍然成立.研究结果表明,企业应提高绿色技术创新水平、积极承担社会责任并加快数字化转型以推动环境绩效"增量提质",推动中国农业上市公司绿色、低碳发展,发挥农业上市公司推动农业绿色发展的龙头作用,实现"碳中和""碳达峰"目标.
Impact of Green Technology Innovation on Environmental Performance of Agricultural Listed Companies:Based on the Dual Mediation Mechanism of Corporate Social Responsibility and Digital Transformation
National promotion of green agricultural development and the"dual carbon"goals put forward higher requirements in green innovation,social responsibility,digital transformation,and environmental performance for agricultural enterprises.Based on stakeholder theory,control theory,and technological innovation theory,selecting dynamic panel data from 69 Chinese agricultural listed companies from 2013 to 2022,a multiple linear regression model is used to empirically analyze the impact of green technology innovation on corporate environmental performance and its mediating effect.The benchmark regression results indicate that green technology innovation significantly improves corporate environmental performance.After replacing the explanatory and dependent variables,the robustness test results are still significant.Heterogeneity analysis shows that green technology innovation has a significant positive impact on the environmental performance of private enterprises,high social responsibility enterprises,and high media attention enterprises,but has no significant impact on state-owned enterprises,low social responsibility enterprises,and low media attention enterprises.From the perspective of intermediary effects,green technology innovation affects corporate environmental performance through two paths:corporate social responsibility and digital transformation.After adding instrumental variables to the system GMM(generalized method of moments)model for endogeneity treatment,the conclusion still holds.The research conclusion indicates that enterprises should improve their level of green technology innovation,actively assume social responsibility,and accelerate digital transformation to promote the"incremental improvement"of environmental performance,promote the green and low-carbon development of agricultural listed companies in China,play the leading role of agricultural listed companies in promoting agricultural green development,and achieve the goals of"carbon neutrality"and"carbon peak".

green technology innovationcorporate social responsibilitycorporate environmental performancedigital transformationdouble intermediary

于长宏

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山东农业大学经济管理学院(商学院),山东泰安 271018

绿色技术创新 企业社会责任 企业环境绩效 数字化转型 双中介

2024

科技和产业
中国技术经济学会

科技和产业

影响因子:0.361
ISSN:1671-1807
年,卷(期):2024.24(17)
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