吉首大学学报(社会科学版) ›› 2024, Vol. 45 ›› Issue (3): 94-107.DOI: 10.13438/j.cnki.jdxb.2024.03.010

• 经济学 • 上一篇    下一篇

数字赋能绿色发展:企业数字化的碳减排效应——基于中国A股上市公司的实证研究

曾辉祥,冉杭鑫,周琼   

  1. (中南大学 商学院,湖南 长沙 410083)
  • 出版日期:2024-05-01 发布日期:2024-06-07
  • 作者简介:曾辉祥,男,博士,中南大学商学院副教授,博士生导师。
  • 基金资助:
    国家自然科学基金面上项目(72374222);湖南省自科基金青年项目(2021JJ40796);湖南省社科成果评审委员会课题(XSP21YBZ168)

Digital-enabled Green Development:Carbon Emission Reduction Effect of Enterprise Digitalization—An Empirical Study Based on A-share Listed Companies in China

ZENG Huixiang,RAN Hangxin,ZHOU Qiong   

  1. (Business School,Central South University,Changsha 410083,China)
  • Online:2024-05-01 Published:2024-06-07

摘要:聚焦数字中国和“双碳”目标两大战略需求,将企业数字化和企业碳减排整合于同一理论框架,以2012—2019年中国A股上市公司为研究样本,深入探究企业数字化对碳排放的作用效果和传导机制,并进一步探讨地区数字经济发展和企业产权性质的调节作用。结果表明:第一,企业数字化能够显著降低企业碳排放,但该减排效应具有两年左右的滞后性,这意味着企业必须持续推进数字化进程才能真正发挥其降碳效能。第二,基于Cobb-Douglas生产函数模型的分析框架,企业数字化发挥碳减排效应的传导机制主要包括促进绿色技术创新、提高资源配置效率、优化人力资本结构和推动企业专业化分工。第三,地区数字经济发展能够有效强化企业数字化的碳减排效应,二者协同将形成更大合力推动企业更快实现碳减排。第四,从产权性质的角度来看,企业数字化在非国有企业当中发挥更有效率的降碳作用。本研究揭示了企业数字化降低碳排放的内在机理和情景因素,不仅丰富和拓展了有关企业数字化的环境效应研究,还为数字技术赋能实体经济、引领绿色发展提供了微观证据。

关键词: 企业数字化, 企业碳排放, 数字技术, 数字经济发展, 产权性质

Abstract: Focusing on the two strategic needs of digital China and the dual carbon goals,integrating enterprise digitization and enterprise carbon emission reduction into the same theoretical framework,and taking A-share listed companies in China from 2012 to 2019 as the research sample,this paper deeply explores the effect and transmission mechanism of enterprise digitization on carbon emissions,and further discusses the regulation of regional digital economic development and the nature of enterprise property rights.The results show that,first,enterprise digitization can significantly reduce corporate carbon emissions,but the emission reduction effect has a lag of about two years,which means that enterprises must continue to promote the digitization process in order to give full play to its carbon reduction efficiency;second,based on the analysis framework of Cobb-Douglas production function model,the transmission mechanism of carbon emission reduction effect of enterprise digitalization mainly includes promoting green technology innovation,improving the efficiency of resource allocation,optimizing human capital structure and promoting enterprise specialization;third,the development of regional digital economy can effectively strengthen the carbon reduction effect of enterprise digitization,and the two will form a greater joint force to promote enterprises to achieve faster carbon reduction;and fourth,from the perspective of the nature of property rights,enterprise digitization plays a more efficient role in reducing carbon in non-state-owned enterprises.This study reveals the internal mechanism and situational factors of enterprise digitization to reduce carbon emissions,which not only enriches and expands the research on the environmental effects of enterprise digitalization,but also provides micro-evidence for the digital-enabled real economy and green development.

Key words: enterprise digitalization, enterprise carbon emission, digital technology, digital economy development, nature of property

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