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数字经济发展与企业碳减排:来自中国的证据

Digital economy development and enterprise carbon reduction: evidence from China

Journal of Accounting Literature · 2025
被引 1
ABS 3

中文导读

利用中国电子商务示范城市政策和2007-2015年企业调查数据,研究发现数字经济发展显著促进企业碳减排,绿色创新和生产效率是关键机制,且对国企、低政府管制城市、高污染和高竞争行业效果更强。

Abstract

Purpose This study examines the impact of the digital economy on enterprises carbon reduction from a micro-firm perspective. Design/methodology/approach Drawing on China’s National E-commerce Demonstration Cities policy, this study utilizes a sample from the 2007–2015 China Tax Survey, which covers millions of enterprises, and applies a staggered difference-in-differences model for analysis. Findings The results indicate that digital economic development significantly promotes enterprise carbon reduction. Mechanism analysis reveals that green innovation and production efficiency are key channels for this impact. Furthermore, heterogeneity analysis suggests that the emission reduction effect is more pronounced in state-owned enterprises, cities with less government regulation, highly polluting industries, and highly competitive sectors. Originality/value This study emphasizes the significance of digital economy in enhancing enterprise carbon reduction. It provides a theoretical framework for enterprises to respond to sustainable development.

数字经济企业碳减排绿色创新生产效率中国政策评估