摘要
我国经济已进入高质量发展阶段,智能制造成为制造强国建设的主攻方向。文章基于2010-2022年中国制造业上市公司数据,以智能制造试点示范项目为准自然实验,运用多时点双重差分模型探讨智能制造政策对企业ESG表现的影响效应及其作用机理。研究表明,智能制造政策显著提升了企业的ESG表现,主要通过缓解资金压力、提高绿色创新能力赋能企业ESG表现。随着高管绿色认知水平的提高以及拥有信息技术背景高管占比的增加,政策对企业ESG表现的积极影响得以强化。异质性分析显示,智能制造政策对高竞争行业和高环境敏感行业的企业ESG表现具有更为显著的促进作用。
The Chinese economy has entered a stage of high-quality development,with intelligent manufacturing being the main direction for building a manufacturing powerhouse.Based on the data of listed manufacturing companies in China from 2010 to 2022,using the intelligent manufacturing pilot demonstration project as a quasi-natural experiment,this study explores the impact and mechanism of intelligent manufacturing policies on enterprise ESG performance through a multi-time point difference-in-differences model.Research has found that intelligent manufacturing policies have significantly improved the ESG performance of enterprises,empowering their ESG performance by alleviating financial pressure and enhancing green innovation.The positive impact of policies on enterprise ESG performance is strengthened with the enhancement of executives’green cognition and the increase in the proportion of executives with an IT background.Heterogeneity analysis shows that intelligent manufacturing policies have a more significant promoting effect on the ESG performance of enterprises in highly competitive and environmentally sensitive industries.
作者
强群莉
汪乐
QIANG Qunli;WANG Le(School of Economics and Management,Anhui Jianzhu University,Hefei 230022,China)
出处
《合肥工业大学学报(社会科学版)》
2025年第3期41-55,共15页
Journal of Hefei University of Technology(Social Sciences)
基金
安徽省建筑经济与房地产管理研究中心-主任基金(2023FDC03)
安徽省科研编制计划重点项目(2023AH050159)。
关键词
智能制造
ESG
融资约束
绿色创新
高管认知
intelligent manufacturing
ESG
financing constraints
green innovation
executive cognition
