科研管理

科研管理 ›› 2024, Vol. 45 ›› Issue (11): 89-98.DOI: 10.19571/j.cnki.1000-2995.2024.11.009

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企业数绿转型协同对可持续发展绩效的影响及作用机制研究——地方低碳政策的调节效应分析

余菲菲，毛佳怡，蒋庆   

  1. 河海大学商学院，江苏 南京211100
  • 收稿日期:2023-10-27 修回日期:2024-09-09 出版日期:2024-11-20 发布日期:2024-11-12
  • 通讯作者: 余菲菲
  • 基金资助:
    中央高校基本科研业务费：“数字产业平台赋能传统制造企业‘数字-绿色’孪生转型的路径研究”（B240207089，2024.01—2025.12）；国家社会科学基金一般项目：“数字技术赋能企业城市扶贫创新的路径与对策研究”（20BGL008）。

Research on the impact and action mechanism of enterprises′ digital and green transformation synergy on their sustainable development performance: An analysis of the moderating effect of local low-carbon policies

Yu Feifei, Mao Jiayi, Jiang Qing   

  1. School of Business, Hohai University, Nanjing 211100, Jiangsu, China
  • Received:2023-10-27 Revised:2024-09-09 Online:2024-11-20 Published:2024-11-12
  • Contact: 余菲菲 YU Fei-Fei

摘要：     在“双碳”背景下，企业数字化和绿色化转型协同显得至关重要，它不仅有助于推动经济社会全面绿色转型，而且有利于促成企业实现可持续发展。本文首先通过运用熵值法和耦合协调度模型，对企业数字化与绿色化转型协同度进行测算。接着，基于2010—2021年1659家A股上市公司的面板数据，构建双向固定效应模型，探究企业数字化与绿色化转型协同对可持续发展绩效的影响作用与内在作用机制，以及地方“低碳”政策力度对上述关系的调节效应。研究发现：（1）企业数字化和绿色化转型协同是一种相辅相成、相互支撑与协作的战略协同关系；（2）企业数绿转型协同对可持续发展绩效具有显著的促进作用；（3）企业数绿转型协同通过提高资源配置效率，进而提升企业的可持续发展绩效；（4）我国地方低碳政策力度显著增强了企业数绿转型协同对可持续发展绩效的促进作用。本研究可为企业可持续发展以及地方政府关于低碳政策的设计及实施提供意见参考。

关键词: 数字化与绿色化转型, 转型协同, 地方“低碳”政策, 企业可持续发展

Abstract:     In the context of "carbon peaking and carbon neutrality", enterprise digital and green transformations are crucial. Not only do they help drive comprehensive green transformation in economic and social sectors, but they are also key for enterprises to achieve sustainable development. This paper first calculated the level of enterprise digital and green transformations by using the entropy method and coupling coordination model. Subsequently, based on the panel data from 1659 A-share listed companies from 2010 to 2021, a two-way fixed effects model was constructed to explore the impact and underlying mechanisms of enterprise digital and green transformations on sustainable development performance, as well as the moderating effect of local low-carbon policies. This study found that: firstly, the concept of enterprise digital and green transformations should be redefined, which is a strategic synergy relationship characterized by mutual complementarity, support, and collaboration. Secondly, enterprise digital and green transformations significantly enhance sustainable development performance. Thirdly, these twin transformations improve sustainable development performance by optimizing resource allocation efficiency. Fourthly, the intensity of local low-carbon policies significantly strengthens the above relationship. This study will provide valuable insights for the sustainable development of enterprises, as well as for the implementation of low-carbon policies by local governments.

Key words:  digital and green transformations, transformation synergy, local low-carbon policy, enterprise sustainable development