College of Economics and Management, Taiyuan University of Technology

在实体经济高质量发展的战略指导下,我国重污染企业的绿色转型日益受到学术和实践界的关注,而数字技术的应用是助推重污染企业绿色创新的重要驱动力。高管作为企业的重要决策者,在绿色创新决策中的态度和行为至关重要。以重污染上市公司2011—2021年的平衡面板数据为研究样本,采用固定效应的负二项回归模型展开实证分析。结果表明,重污染企业的数字技术对企业的策略性和实质性绿色创新绩效均有显著的促进作用;数字技术可以通过增强高管的绿色认知与意识,从而提高企业的绿色创新绩效。进一步研究发现,环境规制正向调节数字技术与绿色创新绩效的关系,而公众环境关注度和高管金融背景均对数字技术与绿色创新绩效的关系存在负向调节作用。以重污染企业为例,探讨数字技术对绿色创新的影响机制,并从“高管绿色认知”的角度揭示这一作用的内在逻辑,能够为相关企业提供理论和实践指导。

Under the strategic guidance of the high-quality development of the real economy, the greentransformation of China’ s heavy polluting enterprises has increasingly attracted the attention of the academic and practical circles, and the application of digital technology is an important driving force toboost the green innovation of heavy polluting enterprises. As the important decision makers of enterprises, the attitude and behavior of senior executives in green innovation decision-making are crucial.Based on the balanced panel data of heavily polluting listed companies from 2011 to 2021, the negativebinomial regression model with fixed effects is adopted to conduct empirical analysis. The results showthat the digital technology of heavily polluting companies can significantly promote the strategic andsubstantive green innovation performance of enterprises. Digital technology can enhance the green innovation performance of enterprises by enhancing the green cognition and consciousness of executives.Further research finds that environmental regulations positively regulate the relationship between digitaltechnology and green innovation performance, while public environmental concerns and senior executives’ financial background both negatively regulate the relationship between digital technology andgreen innovation performance. Taking heavy polluting enterprises as an example, this paper explores theimpact mechanism of digital technology on green innovation, and reveals the internal logic of this rolefrom the perspective of “ executive green cognition” , aiming to provide theoretical and practical guidance for relevant enterprises.

教育部人文社会科学研究青年基金项目(22YJC630059)