企业数字技术应用的减污降碳协同效应研究

卿玲丽1; 季周2; 张雯悦3

企业数字技术应用的减污降碳协同效应研究

引用本文：卿玲丽1,季周2，张雯悦3.企业数字技术应用的减污降碳协同效应研究[J].财经理论与实践,2024,(4):136-143

摘要点击次数: 92

全文下载次数: 194

作者	单位
卿玲丽1,季周2，张雯悦3	(1.广州商学院会计学院，广东广州 511363；2.上海国家会计学院，上海 201702；3.黑龙江科技大学经济学院，黑龙江哈尔滨 150022）

中文摘要:依据2010—2022年中国沪深A股上市公司面板数据，运用双向固定效应模型，考量数字技术应用的减污降碳协同效应及首席数据官调节作用。结果显示：企业数字技术应用通过提升绿色技术创新和改善ESG绩效，降低污染物排放及碳排放效应显著，设立首席数据官强化了这一效应；异质性检验显示，减污降碳协同效应在中小规模企业、非重污染行业以及东部地区企业更为显著。鉴于此，建议强化企业ESG绩效考核，进一步加大数字技术应用力度，鼓励绿色技术创新。

中文关键词:数字技术减污降碳协同效应首席数据官

Research on the Synergistic Effects of Firm Digital Technology Application on Pollution and Carbon Reduction

Abstract:Using panel data from A-share listed companies in Shanghai and Shenzhen stock market in China from 2010 to 2022, this study employs a two-way fixed effects model to examine the synergistic effects of digital technology (DT) applications on pollution emissions (PE) and carbon emission (CE) reduction, as well as the moderating role of Chief Digital Officer (CDO). The results indicate that the application of DT significantly reduces PE and CE by enhancing green technology innovation (GTI) and improving ESG performance, with the establishment of CDO strengthening this effect. Heterogeneity tests reveal that the synergistic effects of PE and CE reduction are more pronounced in small and medium-sized enterprises, non-heavy pollution industries, and those located in the eastern regions. In light of these findings, it is recommended to strengthen ESG performance assessment, further intensify the application of DT, and encourage GTI.

keywords:digital technology pollution and carbon reduction synergistic effect chief digital officer (CDO)

查看全文 查看/发表评论 下载pdf阅读器