重庆理工大学学报2025，Vol.39Issue(18)：29-43,15.DOI:10.3969/j.issn.1674-8425(s).2025.09.004
数据要素利用与企业碳排放绩效
Data element utilization and corporate carbon emission performance:An empirical analysis based on data of listed companies in China
摘要
Abstract
Data,emerging as a novel production input,is increasingly recognized for its pivotal role in propelling the sustainable and eco-friendly growth of China's economy.This study leverages data from companies listed on the Shanghai and Shenzhen stock exchanges over the period from 2007 to 2023 to investigate how the application of data elements influences firms' carbon emission efficiency.The research results show as follows.First,the improvement of data element utilization level enhances corporate carbon emission performance,which is confirmed after robustness tests and addressing endogeneity issues.Secondly,the optimization effect of resource allocation,innovation-driven effect,and the reduction effect of transaction costs are important channels through which data element utilization affects corporate carbon emission performance.Thirdly,the utilization of data elements has a significant impact on carbon emission performance across different types of enterprises.Particularly for state-owned enterprises,large enterprises,high-tech industry enterprises,and enterprises in the central and western regions,the efficient use of data elements plays an especially evident role in improving carbon emission performance.This study provides empirical evidence for continuously promoting corporate digital construction and achieving the"dual carbon"goals in the context of the booming digital economy era.关键词
数据要素/碳排放绩效/冗余资源/创新能力/交易成本Key words
data element/carbon emission performance/redundant resource/innovation capability/transaction cost分类
管理科学引用本文复制引用
孙凌宇,刘子维,蔡礼辉..数据要素利用与企业碳排放绩效[J].重庆理工大学学报,2025,39(18):29-43,15.基金项目
国家社会科学基金西部项目"成渝地区双城经济圈协同发展新质生产力的实践路径研究"(24XJY020) （24XJY020）
重庆市社会科学规划项目"习近平生态文明思想引领下的重庆行动"(2023TBWTZD024) （2023TBWTZD024）
