【JIE速览】揭示“绿色真相”:数字化转型如何破解企业环境责任“脱钩”困境

论文题目：Unveiling the green truth: The impact of digital transformation on the decoupling of corporate environmental responsibility

作者（*通讯）：Jing-Yue Liu, Quan Lei, Yue-Jun Zhang*

作者单位：湖南大学工商管理学院、湖南大学资源与环境管理研究中心

摘要原文：In the quest for sustainable development, corporate environmental responsibility (CER) decoupling—a phenomenon indicating divergence between an enterprise's proclaimed environmental responsibility and its actual environmental performance—poses a substantial obstacle to true ecological advancements. This paper empirically investigates the effect of digital transformation (DT) on CER decoupling among listed enterprises in China, employing a framework that merges the resource-based view with resource management perspectives. Our findings reveal that: (1) Higher levels of DT significantly reduce CER decoupling, thereby driving genuine green improvements in China. A series of rigorous robustness checks validate the results. (2) DT primarily reduces the CER decoupling through two channels: enhancing the interaction between enterprises and investors on online platforms and promoting green technology innovation. (3) Financial technology (Fintech) environment plays a crucial role in facilitating DT. In environments with advanced Fintech, DT yields a more pronounced reduction in CER decoupling. (4) The reduction of CER decoupling through DT also significantly improves corporate production efficiency, fostering high-quality corporate development. (5) Mature enterprises, non-state-owned enterprises, and enterprises in highly competitive industries derive greater benefits from DT's reduction effect on CER decoupling. This study highlights the potential of DT in promoting authentic green behaviors in enterprises and offers insights for policymakers and business leaders on leveraging digital strategies to enhance environmental integrity practices.

摘要翻译：在可持续发展进程中，企业环境责任脱钩（Corporate Environmental Responsibility Decoupling）——即企业对外宣称的环境责任与其真实环境绩效之间出现偏离的现象——已成为阻碍生态实质性改善的重要障碍。本文基于资源基础观与资源管理视角相结合的分析框架，利用中国上市公司数据，系统考察了数字化转型（Digital Transformation, DT）对企业环境责任脱钩的影响。

研究发现：（1）数字化转型水平越高，企业环境责任脱钩程度显著降低，从而推动了真正意义上的绿色改进；多种稳健性检验支持了这一结论。（2）数字化转型主要通过两条机制发挥作用：一是强化企业与投资者在网络平台上的互动，提升外部监督与信息透明度；二是促进绿色技术创新，从源头改善企业环境绩效。（3）金融科技（Fintech）环境在其中发挥了重要的放大效应：在金融科技发展水平较高的地区，数字化转型对降低环境责任脱钩的作用更加显著。（4）数字化转型通过缓解环境责任脱钩，还显著提升了企业生产效率，进而促进企业高质量发展。（5）成熟企业、非国有企业以及处于高度竞争行业中的企业，从数字化转型缓解环境责任脱钩中获得的收益更为明显。

总体而言，本文揭示了数字化转型在抑制“绿色漂洗”、推动企业真实绿色行为方面的关键作用，为政策制定者和企业管理者如何通过数字化战略提升环境责任的真实性与有效性提供了重要启示。

关键词：企业环境责任脱钩、数字化转型、环境绩效、绿色漂洗、产业生态学

原文链接：https://doi.org/10.1111/jiec.70123

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