供应链数字化、公司治理、企业碳排放

IF 9.8 1区 经济学 Q1 BUSINESS, FINANCE
Dan Li
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引用次数: 0

摘要

本研究探讨供应链数字化转型对企业碳排放的影响。本文采用倾向得分匹配-差异中的差异(PSM-DID)方法,以2010 - 2021年中国a股上市公司为样本,评估了供应链数字化政策对企业碳排放的影响。研究结果表明,供应链数字化转型有助于减少企业碳排放,这一结论得到了基线回归分析和鲁棒性检验的支持。进一步的机制测试揭示了供应链数字化转型降低碳排放的内部和外部机制,突出了加强公司治理和政府和行业组织支持的关键作用。此外,异质性检验表明,非国有企业在供应链数字化转型过程中表现出更明显的碳减排效应。综上所述,供应链数字化转型成为减少企业碳排放的有效途径。政府和企业应加强合作,推动《纲要》深入实施,实现更加环保、可持续的发展目标。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Supply chain digitalization, corporate governance, and enterprise carbon emissions
This study explores the impact of supply chain digital transformation on corporate carbon emissions. Utilizing a Propensity Score Matching-Difference in Differences (PSM-DID) approach and a sample of A-share listed companies in China from 2010 to 2021, we assess the effect of supply chain digitalization policies on corporate carbon emissions. The findings reveal that supply chain digital transformation contributes to reducing corporate carbon emissions, a conclusion supported by both baseline regression analysis and robustness checks. Further mechanism tests uncover the internal and external mechanisms through which supply chain digital transformation lowers carbon emissions, highlighting the crucial roles of enhanced corporate governance and support from governments and industry organizations. Additionally, heterogeneity tests indicate that non-state-owned enterprises exhibit more pronounced carbon reduction effects in the process of supply chain digital transformation. In summary, supply chain digital transformation emerges as an effective pathway to reduce corporate carbon emissions. Governments and businesses should strengthen cooperation to promote its in-depth implementation, thereby achieving more environmentally friendly and sustainable development goals.
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来源期刊
CiteScore
10.30
自引率
9.80%
发文量
366
期刊介绍: The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.
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