统计与信息论坛

在绿色低碳发展与数字中国建设并重的背景下，数字化绿色化协同转型发展(简称：双化协同)成为企业发展的重要内容。以2015—2023年A股上市公司为样本，依据“制度—行动—效能”的逻辑，构建数字化、绿色化评价指标体系，基于评价结果，运用耦合协调度模型测度双化协同水平，分析其特征事实与时空演进规律。研究发现：第一，企业双化协同水平逐年上升，制度维度的协同最优，效能维度次之，行动维度最差；数字化、绿色化水平都领先的企业双化协同水平比单方面领先的企业更高；大规模企业双化协同水平高于小规模企业；国有企业双化协同水平高于非国有企业。第二，各行业企业双化协同水平逐年波动上升；高科技行业企业双化协同水平高于非高科技行业企业；重污染行业企业双化协同水平高于非重污染行业。第三，各省份企业双化协同存在正向空间自相关和空间集聚，其中高—高集聚区以东部省份为主，低—低集聚区以西部与东北地区省份为主；五大国家级城市群中，京津冀城市群内企业双化协同水平最高且差异最小，成渝城市群内企业双化协同水平最低且差异最大。研究结果揭示了中国上市公司双化协同水平的演变规律，也为测度企业双化协同水平提供了新思路。

Against the backdrop of green, low-carbon development and Digital China initiatives, digitalization-greening coordinated transformation development has become critical for enterprises.This study uses A-share listed companies from 2015 to 2023 as the sample, constructing evaluation index systems for digitalization and greening based on the “insititution-action-effectiveness” framework.Based on the measurement results and using the coupling coordination degree model, the coordinated development level is measured, and its characteristics and spatiotemporal evolution are analyzed.The research reveals that:(1) The dual-driven collaboration level of enterprises has been increasing year by year.Coordination at the institutional level is the highest, followed by the effectiveness level, while the action level is the lowest.Enterprises with high levels of digitalization and greening, as well as large-scale and state-owned enterprises, have higher levels of digitalization-greening coordinated development.(2) Across industries, the coordinated transformation development level has trended upward yearly; high-tech industries outperform non-high-tech ones, and heavily polluting industries outperform non-heavily polluting ones.(3) There is positive spatial autocorrelation and agglomeration in the digitalization-greening coordinated development level of companies across provinces and municipalities.High-high agglomeration regions are mainly in the eastern areas, while low-low ones are in the western and northeastern regions.Among the five national-level urban agglomerations, enterprises in the Beijing-Tianjin-Hebei urban agglomeration have the highest level of coordinated transformation development with the smallest differences, whereas those in the Chengdu-Chongqing urban agglomeration have the lowest level of coordinated development with the largest differences.These findings disclose the evolutionary patterns of Chinese listed companies' dual-driven collaboration level and offer new assessment perspectives.