数字赋能制造业企业绿色治理的机制研究

——基于动态能力的中介效应

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中图分类号：F270.7 文献标识码：A doi：10.3969/j.issn.1672-2272.202507008

Digital Empowerment and Green Governance in Manufacturing Enterprises： A Study on the Mediating Mechanism of Dynamic Capabilities

Zhu Kejia （School of Business，Nanjing Audit University，Nanjing 21l899，China）

Abstract：Digital technology is transforming corporate production modes， with an increasing number of enterprises undergoing digital transformation. Based on panel data from China's manufacturing listed enterprises （2014-2O23），this study empirically examines the impact mechanism of digital transformation on corporate green governance. The findings reveal that digital transformation positively influences gren governance performance，primarily by improving dynamic capabilities （absorptive capacity，adaptive capacity，and innovative capacity），thereby enhancing green governance levels. Further analysis indicates that executives' environmental awareness plays a positive moderating role in the relationship betwen digital transformation and green governance. These findings provide important insights for enterprises seeking to achieve synergistic progress in digitalization and green development，while also offering policymakers valuable references for promoting sustainable transitions.

Key Words：Digital Transformation；Green Governance；Dynamic Capabilities；Executives’Environmental Awareness

0 引言

党的二十大报告强调，要“协同推进降碳、减污、扩绿、增长，推进生态优先、节约集约、绿色低碳发展”“积极稳妥推进碳达峰碳中和”“有计划分步骤实施碳达峰行动”]。（剩余14110字）