制造业企业数字化转型的碳绩效研究——基于内部创新与外部监督的视角
Research on Carbon Performance of Digital Transformation of Manufacturing Enterprises—Based on the Perspective of Internal Innovation and External Supervision

本文以2013~2021年中国沪深A股制造业上市公司为研究样本，探究企业数字化转型对碳绩效的影响和作用机制。实证研究表明：1) 企业数字化转型能显著提升企业碳绩效；2) 机制研究表明，企业数字化转型通过提升企业内部创新和加强外部监督两个渠道促进碳绩效的提升；3) 异质性研究表明，数字化转型对碳绩效的激励效应在国有企业与高新技术企业更为显著。研究结论为提升我国制造业企业数字化转型以实现绿色发展具有重要参考意义。
This paper takes China’s Shanghai and Shenzhen A-share manufacturing listed companies from 2013 to 2021 as research samples to explore the impact and mechanism of enterprise digital transformation on carbon performance. The empirical research shows that: 1) The digital transformation of manufacturing enterprises can significantly improve the carbon performance of enterprises; 2) The mechanism studies show that the digital transformation of enterprises can promote the improvement of carbon performance through two channels: enhancing internal innovation and strengthening external supervision; 3) The heterogeneity researches show that the incentive effect of digital transformation on carbon performance is more significant in state-owned enterprises and high-tech enterprises. The research conclusion has important reference significance for promoting the digital transformation of Chinese manufacturing enterprises to achieve green development.