企业数字化赋能企业绿色化转型的方式:从信息披露到创新驱动

    Enterprise Digitalization Empowers Enterprise Green Transformation: From Passive Supervision to Active Innovation

    • 摘要: 企业数字化对于加快实现企业绿色化转型进而实现双化协同意义深远。选用2010—2019年上市公司的面板数据,基于资产视角和经营业务视角分析企业数字化对企业绿色生产、污染治理及研发创新的影响,进而明确企业数字化赋能绿色转型的机制。研究指出:(1)无论是资产视角还是经营业务视角均显示,企业数字化降低了企业披露绿色生产(环境管理和环境信息)和污染治理方面(环境负债和环境业绩与治理)相关信息的概率及公开程度;(2)企业数字化促进了企业研发创新,从资产视角表现为企业数字化利于研发创新投入的增加,从经营业务视角表现为企业数字化促进了创新投入和创新产出。整体上,企业数字化发展能够赋能企业绿色化转型,其方式是创新驱动而非信息披露。提出应加快企业全方位数字化转型进程,以充分激发企业研发创新的积极性,从而加快实现企业绿色化转型。

       

      Abstract: The digitalization of enterprises has far-reaching significance for accelerating the green transformation of enterprises and realizing the synergy of industrialization and industrialization. This paper selects the panel data of listed companies from 2010 to 2019, analyzes the impact of enterprise digitalization on green production, pollution control, research and development innovation of enterprises based on the asset perspective and business perspective, and then clarifies the mechanism of enterprise digitalization enabling green transformation. The study concludes that: first, both the asset perspective and the business perspective show that the digitalization of enterprises reduces the probability and degree of disclosure of information related to green production (environmental management and environmental information) and pollution control (environmental liabilities and environmental performance and governance). Second, enterprise digitalization promotes enterprise research and development innovation. From the perspective of assets, enterprise digitalization facilitates the increase of research and development innovation investment, and from the perspective of business operation, promotes innovation investment and innovation output. On the whole, the digital development of enterprises can enable enterprises to make green transformation by active innovation rather than passive supervision. According to the research conclusion, this paper believes that enterprises should speed up the process of all-round digital transformation to give full play to their enthusiasm to stimulate research and development innovation, so as to accelerate the realization of green transformation of enterprises.

       

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