制造业企业数字化转型的碳绩效:内在机制与经验证据OA北大核心CHSSCDCSSCICSTPCD

Promoting the digital and green transformation of the manufacturing industry is crucial for China's transition from a manufacturing power to a leading manufacturing nation.Especially under the constraints of the digital economy and the goals of carbon peaking and carbon neutrality,it is vital to enhance the carbon performance of manufacturing enterprises through digital transformation.However,existing literature rarely examines the digital transformation of manufacturing enterprises in relation to their carbon performance,particularly lacking comprehensive consideration of its impact on total carbon emissions and emission intensity. Based on the theory of the digital economy and enterprise development,this paper analyzes the carbon performance of digital transformation in manufacturing enterprises from both total carbon emissions and emission intensity perspectives.It further investigates the influencing mechanisms from the production and technical sides.Using A-share manufacturing companies listed in Shanghai and Shenzhen from 2011 to 2021 as research samples,the total amount and intensity of carbon emissions were calculated using data from the China Energy Statistical Yearbook and China Industrial Economic Statistical Yearbook.The CSMAR database,Wind database,annual reports,and financial reports of listed companies were used to construct an evaluation system for the enterprise digital transformation index,measuring the degree of digital transformation and identifying the causal effect on carbon performance. The empirical study reveals that digital transformation significantly increases total carbon emissions while reducing carbon emission intensity.Specifically,digital transformation promotes total carbon emissions through production expansion and decreases carbon emission intensity through technological progress.Further analysis shows that digital transformation in state-owned,large-scale,high-tech industries,and manufacturing enterprises in the eastern region produces more positive carbon performance. Compared to previous literature,this paper's contributions include:First,it integrates the digital transformation of manufacturing enterprises,total carbon emissions,and carbon emission intensity into a unified analysis framework,providing comprehensive empirical evidence for achieving China's carbon peaking and carbon neutrality goals.Second,we construct a richer dimension evaluation system for the digital transformation index of manufacturing enterprises,differing from previous studies.Third,it discusses the multi-dimensional heterogeneity characteristics of manufacturing enterprises,offering a scientific reference and practical basis for achieving low-carbon transformation and high-quality development through digital transformation. This research clarifies the internal logic between the digital transformation of manufacturing enterprises and their carbon performance.It provides a foundation for integrating the"double control"system of total carbon emissions and intensity into the path of carbon peaking and neutrality in the digital age.Additionally,it aids government departments in formulating precise policies and effectively combines the digital transformation process with regional industrial policies for emission and carbon reduction,thus improving the carbon performance of manufacturing enterprises.