中国人口·资源与环境2025，Vol.35Issue(7)：23-33,11.DOI:10.12062/cpre.20250611
数据资产抑制企业碳排放的前向溢出效应:产业关联视角的经验证据
Forward spillover effect of data assets on corporate carbon emission reduction:empirical evidence from the perspective of industrial linkages
摘要
Abstract
In the era of the digital economy,as a critical production factor and strategic asset for enterprises to enhance their core com-petitiveness,data has the potential to empower their low-carbon development and improve the green efficiency of supply chains.This study used A-share listed industrial enterprises from 2010 to 2022 as the research sample.From the perspective of vertical industrial linkages in supply chains,it calculated the data assets of upstream enterprises using input-output tables and employed a two-way fixed-effects model to systematically investigate the impact of upstream enterprises'data assets on downstream enterprises'carbon emissions while identifying and testing the underlying mechanisms.The results showed that:① Upstream enterprises'data assets significantly in-hibited downstream enterprises'carbon emissions,and this conclusion remained valid after a series of endogeneity treatments and ro-bustness tests.② Mechanism analysis indicated that upstream enterprises'data assets suppressed downstream carbon emissions pri-marily through two channels:the peer effect and the green technology spillover effect.Specifically,they drove downstream enterprises to proactively learn(rather than passively imitate)to improve their own data asset levels and enhance green innovation capabilities.③ Heterogeneity analyses based on enterprise characteristics and industry attributes revealed that the inhibitory effect of upstream data assets on downstream carbon emissions was more pronounced when downstream enterprises were proactive learners or state-owned en-terprises and when they operated in heavily polluted industries or non-technology-intensive industries.From the perspective of industri-al linkages,this study reveals the important role of data assets in promoting the construction of green supply chains and provides policy implications for advancing the data assetization process and supply chain carbon governance.Specifically:during the coordinated devel-opment of digitalization and greenization,efforts should be made to actively and steadily advance the data assetization of enterprises;le-verage the leading role and synergistic advantages of data assets in carbon reduction across upstream and downstream supply chain en-terprises to improve the greenization and modernization of supply chains and industrial chains;implement targeted,locally adapted poli-cies to support qualified proactive learning enterprises,state-owned enterprises,and other key enterprises to take the lead in achieving the goal of reaching peak carbon emissions,strengthen the benchmarking role of key enterprises'data assets in carbon reduction,and facilitate the realization of the"dual carbon"goals.关键词
数据资产/企业碳减排/产业关联/溢出效应Key words
data asset/corporate carbon emission reduction/industrial linkage/spillover effect分类
资源环境引用本文复制引用
汤吉军,王学远..数据资产抑制企业碳排放的前向溢出效应:产业关联视角的经验证据[J].中国人口·资源与环境,2025,35(7):23-33,11.基金项目
辽宁省教育厅重点攻关项目"沉淀成本视角下促进辽宁民营经济发展壮大研究"(批准号:JYTZD2023063). （批准号:JYTZD2023063）
