工业企业数字化转型对碳减排绩效的影响研究

摘要/Abstract

摘要： 本文选取中国沪深A股上市公司的工业企业作为研究对象，实证检验了工业企业数字化转型对碳减排绩效的影响。研究结果表明，工业企业数字化转型能够显著促进碳减排绩效的提升，在经过内生性问题和三个稳健性检验后结论依旧稳健。机制检验发现，绿色创新在此过程中存在部分中介效应；人力资源在数字化转型影响绿色创新的过程中存在单门槛效应；市场激励型环境规制正向调节了绿色创新对碳减排绩效的促进作用。异质性分析结果表明，高能耗企业相较于非高能耗企业、国有企业相较于非国有企业、西部地区相较于东北部地区而言，数字化转型促进碳减排绩效提升的作用更强。本研究不仅揭示了工业企业数字化转型对碳减排绩效的影响机理，也从微观企业视角为我国“双碳”目标的实现提供了理论依据和政策启示。

关键词: 数字化转型, 碳减排绩效, 绿色创新, 资源基础, 环境规制

Abstract: This paper selects Chinese A-share listed industrial enterprises as the research object, and empirically examines the impact of digital transformation of industrial enterprises on carbon emission performance. The study shows that digital transformation of industrial firms can significantly contribute to carbon performance and remains robust after endogeneity issues and three robustness tests. Mechanism tests find that green innovation has a partial mediating effect in this process; human resource base has a single-threshold effect in the process of digital transformation to enhance green innovation; and market-incentivized environmental regulation positively moderates the contribution of green innovation to carbon performance. The results of heterogeneity analysis show that digital transformation promotes carbon emission reduction performance more significantly in high-energy-consuming enterprises than in non-high-energy-consuming enterprises, in state-owned enterprises than in non-state-owned enterprises, and in enterprises in the western regions than in enterprises in the northeastern region. This study not only reveals the mechanism of how industrial enterprises’ digital transformation influences carbon emission performance, but also provides theoretical basis and policy inspiration for the realization of China’s “dual-carbon” goal from the micro perspective of enterprises.

Key words: digital transformation, carbon performance, green innovation, resource base, environmental regulation

苏屹, 于琦. 工业企业数字化转型对碳减排绩效的影响研究[J]. 管理评论, 2026, 38(7): 29-43.

Su Yi, Yu Qi. Study on the Impact of Digital Transformation of Industrial Enterprises on Carbon Emission Performance[J]. Management Review, 2026, 38(7): 29-43.

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