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| 文章编号：1672-3104(2025)02-0087-15 |
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内外兼修：数字化转型和资源型企业碳绩效 |
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周志方1,2，张睿璇1，史琦1，张颖1 |
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（1. 中南大学商学院，湖南长沙，410083；
2. 中南大学两型社会与生态文明协同创新中心，湖南长沙，410083） |
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| 摘 要： 基于内外协同治理视角，以2010—2022年沪深A股资源型上市公司为样本，实证检验了数字化转型对资源型企业碳绩效的影响效应及机制作用。研究发现：数字化转型显著提高了资源型企业碳绩效，在一系列稳健性及内生性检验后该结论仍然成立；内部治理方面，内部控制质量和内部控制效率是数字化转型促进资源型企业碳绩效提高的重要中介机制，外部治理方面，市场竞争和政府扶持对二者间的关系起到了正向调节作用；数字化转型对企业碳绩效的促进效应具有产业类型、所属地区以及环境规制异质性，该效应对劳动密集型、处在东部或中部区域以及较强环境规制下的资源型企业更为显著。 |
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| 关键词： 资源型企业；数字化转型；碳绩效；内部治理；外部治理 |
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Internal and external governance: Digital transformation and carbon performance of resource-based enterprises |
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ZHOU Zhifang1,2, ZHANG Ruixuan1, SHI Qi1, ZHANG Ying1 |
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（1. School of Business, Central South University, Changsha 410083, China;
2. Collaborative Innovation Center for Two-oriented Society and Ecological Civilization at Central South University, Changsha 410083, China） |
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| Abstract: Based on the perspective of internal and external collaborative governance, this study, by taking resource-based listed companies in Shanghai and Shenzhen A-shares from 2010 to 2022 as samples, empirically examines the impact and mechanism of digital transformation on the carbon performance of these resource-based listed companies. Research has found that, digital transformation significantly improves the carbon performance of the resource-based enterprises, and this conclusion still holds true after a series of robustness and endogeneity tests; in terms of internal governance, the quality and efficiency of internal control are important intermediary mechanisms for digital transformation to promote the improvement of carbon performance in resource-based enterprises, while in terms of external governance, market competition and government support have played a positive regulatory role in the relationship between the two; the promotion effect of digital transformation on corporate carbon performance has heterogeneity in industry types, regions, and environmental regulations. This effect is more significant for labor-intensive, resource-based enterprises located in the eastern or central regions, and those under strong environmental regulations. |
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Key words: resource-oriented enterprises; digital transformation; carbon performance; internal governance; external governance |
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