School of Economics and Management, Hubei University of Science and Technology, Xianning 437000, China.
School of Business Administration, Southwestern University of Finance and Economics, Chengdu 610000, China.
Int J Environ Res Public Health. 2022 Dec 8;19(24):16474. doi: 10.3390/ijerph192416474.
Digitization offers fresh impetus to the transformation and upgrading of mining enterprises, while on the other hand, the rapid development and broad application of digital technologies make the environmental governance of mining enterprises the most important themes of theoretical research and practical exploration. In this paper, A-share companies listed between 2007 and 2020 are taken as samples to study the influence of digital transformation on the environmental governance of mining enterprises, and its relative acting paths. Our main research methods are multiple linear regression analysis, the panel fixed-effect model and the intermediary effect model. The results show that digital transformation significantly improves the environmental governance of mining enterprises, which is still tenable even after going through a series of endogeneity and robustness tests. It is found via the path test that, by strengthening the supervision of the media, the digital transformation performed in mining enterprises helps improve their environmental governance level, but the comparability of the accounting data shows no significant mediation effect between digital transformation and environmental governance. The heterogeneity test found that the promotion of digital transformation in environmental governance was significant only in non-state-owned enterprises, large-scale enterprises, and mature-growth enterprises. The findings enrich studies on the economic consequences and the environmental governance influences brought by mining enterprise's transformation based on advanced technologies. This provides an important reference and is of great heuristic significance in promoting digital transformation and strengthening the environmental governance of mining enterprises.
数字化为矿业企业的转型升级提供了新的动力，而另一方面，数字技术的快速发展和广泛应用使得矿业企业的环境治理成为理论研究和实践探索的最重要主题。本文以 2007 年至 2020 年期间上市的 A 股公司为样本，研究了数字转型对矿业企业环境治理的影响及其作用路径。我们的主要研究方法是多元线性回归分析、面板固定效应模型和中介效应模型。结果表明，数字转型显著提高了矿业企业的环境治理水平，即使经过一系列内生性和稳健性检验后，这一结论仍然成立。通过路径检验发现，通过加强媒体监督，矿业企业的数字化转型有助于提高其环境治理水平，但会计数据的可比性显示，数字转型与环境治理之间没有显著的中介效应。异质性检验发现，数字转型对环境治理的促进作用仅在非国有企业、大规模企业和成熟成长型企业中显著。这些发现丰富了基于先进技术的矿业企业转型的经济后果和环境治理影响的研究，为促进数字转型和加强矿业企业的环境治理提供了重要参考，具有重要的启发意义。
