数据要素市场化影响企业碳披露质量的双重机器学习检验

楚雄师范学院学报 ›› 2026, Vol. 41 ›› Issue (4): 91-103.

数据要素市场化影响企业碳披露质量的双重机器学习检验

张晗¹, 涂秋月^1,2

1.楚雄师范学院管理与经济学院,云南楚雄 675000;
2.昆明理工大学管理与经济学院,云南昆明 650000

收稿日期:2026-04-23 出版日期:2026-07-20 发布日期:2026-09-07
作者简介:张晗（1989–）,女,楚雄师范学院管理与经济学院副教授,研究方向为数字经济、绿色低碳创新。
基金资助:
云南省教育厅科学研究基金资助项目“生态文明视域下云南省高原特色产业绿色发展路径研究”（2024J0971）

The Impact of Data Element Marketization Construction on Corporate Carbon Information Disclosure Quality Examined with DDML Model

Zhang Han¹, Tu Qiuyue^1,2

1. School of Management and Economics, Chuxiong Normal College, Chuxiong, Yunnan Province 675000, China;
2. Faculty of Management and Economics, Kunming University of Science and Technology, Kunming, Yunnan Province 650000, China

Received:2026-04-23 Online:2026-07-20 Published:2026-09-07

摘要/Abstract

摘要： 企业碳信息披露是推动绿色转型与高质量发展的关键机制,其质量提升对完善气候治理微观基础具有重要意义。本文基于2015–2023年重污染上市企业样本,运用双重机器学习方法考察数据要素市场化建设对企业碳信息披露质量的影响及其作用机制。结果表明：数据要素市场化建设显著提高了重污染企业碳信息披露质量,且经一系列稳健性检验后该结论仍成立。机制检验显示,数据要素市场化建设通过拓展数字技术应用广度与深化数字技术应用深度提升企业碳信息披露质量。异质性分析发现,数据要素市场化建设对碳信息披露质量的促进作用在非国有企业、小型企业、高能耗企业以及环保关注度更高地区的企业中更为显著。研究结论为进一步深化数据要素市场化改革、强化数字技术赋能企业绿色治理及精准提升重污染企业碳信息透明度提供了实证依据与政策启示。

关键词: 数据要素市场化建设, 数字技术应用, 碳信息披露, 双重机器学习, 重污染企业

Abstract: As a key mechanism to drive forward green transformation and high-quality development, corporate carbon information disclosure, especially its quality, plays a prominent role in refining the microfoundations of climate governance. Based on a sample of heavily polluting enterprises between 2015 and 2023, this study employed DDML model to systematically examine the impact of data element marketization on corporate carbon information disclosure quality and its underlying mechanisms. The findings demonstrate that data element marketization significantly improves the quality of carbon information disclosure of heavily polluting enterprises, a conclusion that stands firm even after a series of stability examinations, by expanding the breadth and depth of digital technology application. Moreover, this promotion effect is more pronounced in non-state-owned firms, small and medium-sized firms, energy-intensive enterprises and enterprises located in areas with high environmental attention. The research findings provide empirical reference and policy implications for deepening data element marketization reforms, strengthening empowerment of digital technology on corporate green governance, and precisely enhancing the carbon information transparency of heavily polluting enterprises.

Key words: data element marketization, digital technology application, carbon information disclosure, double debiased machine learning (DDML), heavily polluting enterprise

中图分类号:

F272.3

张晗, 涂秋月. 数据要素市场化影响企业碳披露质量的双重机器学习检验[J]. 楚雄师范学院学报, 2026, 41(4): 91-103.

Zhang Han, Tu Qiuyue. The Impact of Data Element Marketization Construction on Corporate Carbon Information Disclosure Quality Examined with DDML Model[J]. Journal of Chuxiong Normal College, 2026, 41(4): 91-103.