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在“双碳”目标背景下,跨境电商企业的碳绩效日益受到重视。基于2019—2024年中国142家跨境电商企业的相关数据,运用DEA(数据包络分析)-BCC(Banker-Charnes-Cooper)模型与Malmquist指数模型,分别从静态与动态两个维度对其碳绩效进行测算与分析。结果表明:2019—2024年,142家跨境电商企业碳绩效综合效率均值为0.93,其中平台服务型企业表现最优,传统贸易型企业相对偏低,主要受纯技术效率与规模效率的共同影响;进一步从投入冗余分析发现,部分企业存在研发转化效率低、管理冗余突出、政策标准适配不足等问题。基于此,从企业低碳转型角度提出相应建议,以助力跨境电商企业提升碳绩效水平。

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