数字化转型、绿色供应链与企业环境绩效——媒体关注的调节作用Digital Transformation,Green Supply Chain and Corporate Environmental Performance——The Moderating Role of Media Attention
热比亚·吐尔逊,巴文浩,王岚
摘要(Abstract):
在绿色低碳发展的国家战略背景下,企业面临着环境绩效和经济绩效的双重挑战,如何建立可持续发展机制来提升环境绩效尤为重要。基于整合控制论和制度理论,以能力—行为—绩效的逻辑构建理论模型,探索数字化转型、绿色供应链和企业环境绩效的关系;引入媒体关注作为调节变量,分析媒体关注在其中的影响。以2014—2021年我国沪深A股上市企业为研究样本,通过配对和剔除数据缺失企业,最终获得136家样本企业的733组非平衡面板数据。研究表明,数字化转型对企业环境绩效有正向影响,媒体关注在数字化转型与环境绩效之间起到了正向调节作用,且此调节作用通过绿色供应链的中介作用来实现。此外,通过双重差分、变量分解以及内生性检验后结论依然成立。异质性分析显示,数字化转型会因产权性质、企业规模和企业所承担社会责任高低而产生非对称效果。企业应加速数字化转型,构建企业绿色供应链,提升环境绩效;正视媒体关注带来的压力,主动提高自身环境治理能力和诚信水平,提升媒体关注的正面效应,激发数字化转型对企业环境绩效的促进作用。
关键词(KeyWords): 数字化转型;绿色供应链;媒体关注;环境绩效
基金项目(Foundation): 国家社会科学基金重大项目“数字经济推动产业链供应链现代化水平提升的机制与对策研究”(22&ZD096);国家社会科学基金重点项目“中国产业供应链现代化发展模式与政策研究”(21AZD015)
作者(Author): 热比亚·吐尔逊,巴文浩,王岚
DOI: 10.14089/j.cnki.cn11-3664/f.2023.10.002
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