数字化转型对企业绿色发展的影响——基于企业内部风险的视角

基于企业内部风险视角，对2011—2021年A股上市公司进行调查研究，探讨数字化转型影响绿色发展的路径机理。研究发现，数字化转型通过降低经营风险和财务风险来推动绿色发展。异质性结果表明，数字化转型提高企业绿色发展的作用效果在国有企业以及东部地区更加明显。该结论不仅对数字化转型经济后果和企业绿色发展影响因素的研究作出了增量贡献，还为推动智能经济新形态和企业绿色高质量发展提供了一定的参考价值和启示意义。

The Impact of Digital Transformation on Green Development of Enterprises：From the Perspective of Internal Enterprise Risk

Based on the perspective of enterprise internal risk, A-share listed companies form 2011 to 2021 are investigated, and the path mechanism of digital transformation affecting green development are discussed. It is found that digital transformation drives green development by reducing operational and financial risks. Heterogeneity results indicate that the effect of digital transformation on improving green development of enterprises is more pronounced in state-owned enterprises and the eastern region. The conclusion aims to make incremental contributions to the research on the consequences of digital transformation economy and the influencing factors of enterprise green development, provide certain reference value and inspiration for promoting new forms of intelligent economy and high-quality green development of enterprises.