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企業のデジタルトランスフォーメーションは炭素排出を削減できるか?中国上場産業企業からの証拠

Can enterprise digital transformation reduce carbon emissions? Evidence from listed industrial enterprises in China (原題)

Yu Hu, Xiaofang Chen, Xin Chen, Zhitao Wang

Transformations In Business & Economics📚 査読済 / ジャーナル2026-01-07#AI×ESGOrigin: CN経営インパクト: コスト削減対象セクター: manufacturing
DOI: 10.15388/tibe.2025.24.3a.20
原典: https://zurnalai.vu.lt/TIBE/article/download/48227/43077
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🤖 gxceed AI 要約

日本語

本論文は、中国A株上場産業企業の2010-2021年のパネルデータを用いて、デジタルトランスフォーメーション(DX)が企業の炭素排出削減に与える影響を実証分析した。生産効率の向上と情報開示の質の向上が媒介経路として重要であり、国有企業や厳しい環境規制下の企業、ハイテク企業で効果が大きいことを示した。AI、ブロックチェーン、クラウド、ビッグデータなどの各デジタル技術が環境ガバナンスに有効であることも確認した。

English

This paper empirically analyzes the impact of digital transformation (DX) on corporate carbon emission reduction using panel data from Chinese A-share listed industrial enterprises from 2010-2021. It finds that production efficiency improvement and information disclosure quality are key mediating pathways, with stronger effects in state-owned enterprises, firms under stringent environmental regulation, and high-tech companies. It also confirms that AI, blockchain, cloud computing, and big data each contribute positively to environmental governance.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ開示や有報でのサステナビリティ情報開示が進む中、DXと炭素排出削減の関連性を示す本研究成果は、日本企業がデジタル技術を活用した排出削減戦略を検討する際の参考となる。特に、情報開示の質が媒介経路である点は、開示対応を強化する動機付けとなる。

In the global GX context

This study provides empirical evidence from China that digital transformation can reduce carbon emissions, contributing to the global discourse on the role of technology in climate action. The finding that information disclosure quality mediates the effect is relevant for global frameworks like TCFD and ISSB, suggesting that digital tools can enhance disclosure and drive decarbonization.

👥 読者別の含意

🔬研究者:Provides empirical evidence on the DX-carbon reduction nexus, with mediating mechanisms and heterogeneity analysis, useful for further research in climate finance and ESG.

🏢実務担当者:Highlights how digital transformation can improve production efficiency and disclosure quality, offering a strategic rationale for investing in digital capabilities to meet emission reduction targets.

🏛政策担当者:Suggests that policies promoting digital transformation could complement environmental regulations, especially for state-owned and high-tech enterprises.

📄 Abstract(原文)

Digital transformation has emerged as a pivotal factor in corporate environmental governance, attracting increasing scholarly attention, yet existing literature lacks sufficient exploration of its impact on enterprise-level carbon emission reduction. Drawing on resource-based view and transaction cost theory, the relationship between digital transformation and carbon emission reduction was examined using panel data from Chinese A-share industrial listed companies spanning 2010-2021. By applying robust econometric methods, the direct effects of digital transformation on carbon emissions were analyzed, and the mediating mechanisms and heterogeneity across different enterprise types were further investigated. Results indicate that digital transformation significantly reduces corporate carbon emissions, with production efficiency improvement and information disclosure quality serving as key mediating pathways. The emission reduction effect is more pronounced in state-owned enterprises, firms under stringent environmental regulation, and high-tech companies. Further analysis reveals that those various digital technologies—artificial intelligence, blockchain, cloud computing, and big data—all demonstrate positive environmental governance effects. The conclusions not only contribute to the literature on digital transformation from an environmental perspective but also provide valuable insights for regulators and enterprises on leveraging digital capabilities to enhance environmental governance performance.

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