“多言少行”的数字化转型会影响公司碳排放吗?
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国家社会科学基金项目(19BGL168);云南大学第十四届研究生科研创新项目(KC-2222954);云南大学第十五届研究生科研创新项目(KC-23235132)


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    摘要:

    以制造业和重污染上市公司2009—2020年的数据为样本,从不同角度实证研究公司“多言少行”数字化转型对碳排放的影响。研究发现:“多言少行”数字化转型会显著促进公司碳排放增加;相比于“少言少行”和“少言多行”,“多言”的数字化转型有更明显的增加作用;相比于其他过程,“多言少行”对生产过程的碳排放正向影响更为明显;环境规制显著抑制了“多言少行”对碳排放的促进作用。进一步分析发现,“多言少行”对碳排放的作用受到“言”增多和“行”减少的共同影响,提高政府补助、降低融资约束、管理层短视上升在其中起到了机制作用。研究结论有助于认识到“多言少行”数字化转型的机会主义和潜在风险,为监管部门规范数字化转型信息披露提供依据。

    Abstract:

    Based on samples of manufacturing and heavily polluting listed companies, this study explores the impact of digital transformation of “more words, less actions” on corporate carbon emissions. Research has found that digital transformation of “more words, less actions” can significantly promote an increase in corporate carbon emissions; Compared to “less words, less actions” and “less words, more actions”, the digital transformation of “more words” has a more significant increasing effect; Compared to other processes, “more words and less actions” have a more significant positive impact on carbon emissions in the production process; Environmental regulations have significantly suppressed the promoting effect of “more words and less actions” on carbon emissions. Further analysis reveals that the impact of “more words and less actions” on carbon emissions is influenced by the combined effects of “more words and less actions”. Increasing government subsidies, reducing financing constraints, and increasing management myopia play a mechanistic role in this process. The conclusion helps to recognize the opportunism and potential risks of digital transformation with “more words and less actions”, and provides a basis for regulatory authorities to regulate information disclosure in digital transformation.

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孔莉,刘同州,彭宇亭.“多言少行”的数字化转型会影响公司碳排放吗?[J].南京审计大学学报,2024,(1):

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  • 在线发布日期: 2023-12-29
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