摘要
农业企业积极践行ESG新发展理念对加快经济社会发展绿色转型意义重大。在数字经济蓬勃发展的背景下,双化协同已成为国家落实数字化绿色化战略的关键抓手,数字化转型为农业企业ESG实践带来新机遇。本文从生产、交易、信息数字化三个层面深入研究数字化转型赋能农业企业ESG实践的理论逻辑,发现还存在生产数字化人财物管理难题、交易数字化数据采集困境及信息数字化数据安全隐患三方面现实挑战。系统思考深度推进数字化转型赋能农业企业ESG实践的未来路径,应聚焦人财物协同、数据合作、信息监管三大破题口,强化支撑、补齐短板,为农业企业的ESG实践和绿色可持续发展注入强劲数字化动力,仅供参考。
The active practice of ESG new development concepts in agricultural enterprises is of great significance to accelerate the green transformation of economic and social development.In the context of the vigorous development of the digital economy,the dual integration has become the key to the implementation of the national digital green strategy,and digital transformation has brought new opportunities for the ESG practice of agricultural enterprises.This study explores the theoretical logic of ESG practice of agricultural enterprises empowered by digital transformation from three levels of production,transaction,and information digitalization,finding three practical challenges in human property management problems in production digitalization,data collection difficulties in transaction digitalization,and data security risks in information digitalization.The future path to deeply promote digital transformation and empower agricultural enterprises’ESG practice should focus on the three major breakthroughs of human andfinancial collaboration,data cooperation,and information supervision,strengthen support and make up for weaknesses,and inject strong digital impetus into the ESG practice and green sustainable development of agricultural enterprises.
作者
赵夏磊
侯曼君
ZHAO Xialei;HOU Manjun(Business and Tourism School,Sichuan Agricultural University,Chengdu,Sichuan 611830)
出处
《中国商论》
2025年第4期155-158,共4页
China Journal of Commerce
基金
国家级大学生创新训练计划项目“‘双碳’目标下数字化转型对农业企业ESG表现的影响效应与作用机制研究”(202410626045)。
关键词
数字化转型
农业企业
ESG
数字化绿色化
农村经济
digital transformation
agricultural enterprises
ESG
digital greening
rural economy
作者简介
赵夏磊(2004-),女,汉族,山西长治人,会计学专业;侯曼君(2003-),女,汉族,山西晋中人,会计学专业。
