企业数绿协同发展与劳动收入份额：影响效应与作用机制

Synergistic Development of Corporate Digitalization and Green Transformation and the Share of Labor Income: Impacts and Mechanisms

摘要: 在绿色低碳转型与数字经济发展背景下，探讨企业数字化绿色化协同发展对劳动收入份额的影响，对优化初次分配格局、促进共同富裕和推动高质量发展具有重要意义。本文以2007~2022年沪深A股上市公司为样本，考察企业双化协同发展对劳动收入份额的影响及其机制。研究发现，双化协同发展显著提升了劳动收入份额，且主要通过提升经营效益和强化岗位创造效应实现。这一影响在不同行业属性和地区特征企业间存在显著异质性。本文为深化对双化协同发展经济后果的认识、优化收入分配结构和推动高质量发展提供了经验证据。

Abstract: Against the backdrop of the green and low-carbon transition and the development of the digital economy, examining the impact of the Synergistic Development of Corporate Digitalization and Green Transformation on the labor income share is of great significance for optimizing the pattern of primary distribution, promoting common prosperity, and driving high-quality development. This paper uses A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2007 to 2022 as a sample to investigate the impact of the coordinated development of digitalization and greening on the labor income share and its underlying mechanisms. The findings reveal that the Synergistic Development of Corporate Digitalization and Green Transformation significantly increases the labor income share, primarily through improved business performance and enhanced job creation effects. This impact exhibits significant heterogeneity across enterprises with different industry attributes and regional characteristics. This study provides empirical evidence to deepen understanding of the economic consequences of this synergistic development, optimize the income distribution structure, and promote high-quality development.