数字化水平对智能制造装备企业ESG表现的影响
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Influence of Digital Level on ESG Performance of Intelligent Manufacturing Equipment Enterprises
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    摘要:

    数字经济成为创造社会财富的新经济形态,而ESG(environmental, social and governance)作为与可持续发展理念高度契合的企业评价标准也受到国内外的广泛关注。为了适应新常态下企业绿色高质量发展需求,究选取2009-2021年中国沪深A股智能制造装备企业上市公司相关数据,通过回归分析验证数字化水平对企业ESG表现的影响和作用机制。实证结果表明:智能制造装备企业数字化水平能够显著正向影响企业ESG表现,其影响路径为提高内部控制质量和降低融资约束;非国有企业和非重污染企业的数字化水平对企业ESG表现的正向影响更强。从企业数字化视角出发,为提升企业ESG表现、推进社会ESG发展路径提供了理论支持。

    Abstract:

    Digital economy has become a new economic form to create social wealth, and ESG (environmental, social and governance) as an enterprise evaluation standard highly consistent with the concept of sustainable development has also been widely concerned at home and abroad. In order to meet the needs of green high-quality development of enterprises under the new normal, the relevant data of listed companies of China’s Shanghai and Shenzhen A-share intelligent manufacturing equipment enterprises from 2009 to 2021was selected, and the impact and mechanism of digital level on enterprise ESG performance was verified through regression analysis. The empirical results show that the digital level of intelligent manufacturing equipment enterprises can significantly and positively affect the ESG performance of enterprises, and its impact path is to improve the quality of internal control and reduce financing constraints. The digital level of non-state-owned enterprises and non-heavily polluting enterprises has a stronger positive impact on ESG performance. From the perspective of enterprise digitalization, theoretical support is provided for improving the performance of ESG in Chinese enterprises and promoting the development path of ESG in China.

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付强,郭昱琦,刘丽蕊,刘微微.数字化水平对智能制造装备企业ESG表现的影响[J].科技与产业,2025,25(06):100-106

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  • 在线发布日期: 2025-04-07
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