A Study on the Impact of Digitization Transformation on the Environmental Performance of Heavily Polluting Enterprises: From the Perspective of Data Capitalization
A Study on the Impact of Digitization Transformation on the Environmental Performance of Heavily Polluting Enterprises: From the Perspective of Data Capitalization
LI Kun, ZHAO Yuting, YANG Qiang
Business School, Nanjing Audit University, Nanjing 211815, China
Abstract Based on the samples of heavily polluting enterprises in China’s A-share market from 2017 to 2021, this paper constructs an econometric model to explore the impact of digital transformation on the environmental performance of heavily polluting enterprises and its internal mechanism. The study has found that digital transformation has a significant positive impact on the environmental performance of heavily polluting enterprises, and this conclusion still holds after a series of robustness tests. Further research shows that the promotion effect of digital transformation of heavily polluting enterprises on environmental performance varies under different property rights and regional development levels. This effect is more significant in state-owned enterprises and the eastern region with higher economic development levels. The regression results of intermediary effect indicate that digital transformation has a positive impact on the influencing factors of data capitalization of heavily polluting enterprises, including data environment support, data innovation and application and data organization empowering. And the enterprise environmental performance can be promoted through these paths. The conclusion can provide a theoretical basis for the relationship between digital transformation and enterprise environmental performance, and provide practical suggestions for heavily polluting enterprises how to use data assets to implement digital transformation strategy to improve environmental performance.
LI Kun,ZHAO Yuting,YANG Qiang. A Study on the Impact of Digitization Transformation on the Environmental Performance of Heavily Polluting Enterprises: From the Perspective of Data Capitalization. Economic Survey, 2024, 41(3): 0108.
2024, Vol. 41 
