数字化转型、绿色创新与企业可持续发展绩效——环境动态性的调节作用

摘要:

中国进入数字经济时代，数字化转型成为企业发展的必然趋势。数字化转型积极影响企业可持续发展绩效。本文基于2013-2023年中国制造业上市企业数据，运用Python技术构建企业数字化转型指标，采用财务绩效和环境社会责任绩效相结合的方式更全面、更科学地衡量企业可持续发展绩效，由理论层面到实证层面深入探讨了数字化转型如何提升制造企业可持续发展绩效，得出以下研究结论: (1)数字化转型显著提升了企业的财务绩效和环境社会责任绩效，进而提升企业可持续发展绩效。进行稳健性检验后，实证结果仍然成立。(2)数字化转型通过促进企业绿色协同式创新和绿色平衡式创新提升可持续发展绩效。(3)环境动态性对绿色协同式创新与企业财务绩效之间的调节效应显著，但对绿色协同式创新与企业环境社会责任绩效之间的调节效应不显著。(4)环境动态性对绿色平衡式创新与企业财务绩效以及环境社会责任绩效之间的调节效应均显著。本文揭示了数字化转型对企业可持续发展绩效的影响及其中介机制，同时基于环境动态性调节效应，为我国企业数字化转型实践和可持续发展提供了新的经验证据，打破了对于绿色创新驱动机制、边界条件和创新效率的理解局限。

Abstract:

China has entered the era of digital economy, and digital transformation has become an inevitable trend of enterprise development. Digital transformation has a positive impact on corporate sustainability performance. Based on the data of listed enterprises from 2013 to 2023, this paper uses Python technology to build enterprise digital transformation indicators, and uses the combination of financial performance and environmental and social responsibility performance to measure enterprise sustainable development performance in a more comprehensive and scientific way. From the theoretical level to the empirical level, this paper deeply discusses how digital transformation can improve the sustainable development performance of manufacturing enterprises. The following conclusions are drawn: (1) Digital transformation significantly improves the financial performance and environmental and social responsibility performance of enterprises, thus improving the sustainable development performance of enterprises. After the robustness test, the empirical results are still valid. (2) Digital transformation improves sustainable development performance by promoting corporate green collaborative innovation and green balanced innovation. (3) Environmental dynamism has a significant moderating effect on green collaborative innovation and corporate financial performance, but has no significant moderating effect on green collaborative innovation and corporate environmental social responsibility performance. (4) Environmental dynamism has a significant moderating effect on the relationship between green balanced innovation, corporate financial performance and environmental social responsibility performance. This paper reveals the impact of digital transformation on enterprises" sustainable development performance and its intermediary mechanism, and provides new empirical evidence for Chinese enterprises" digital transformation practice and sustainable development based on the environmental dynamic adjustment effect, breaking the limitations of understanding the driving mechanism, boundary conditions and innovation efficiency of green innovation.