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数字化转型能力是城市能源管理服务企业在智慧城市治理下实现可持续发展的关键动态能力,在智慧城市政策背景下,系统识别其技术经济效应及作用机制具有重要意义。基于智慧城市政策分期实施,采用双向固定效应模型与中介效应模型,对59家A股城市能源管理服务企业数字化转型能力对可持续发展绩效的影响及机制进行实证检验。研究发现:在智慧城市政策支持下,企业数字化转型能力显著提升其可持续发展绩效;企业数字化转型能力可通过优化ESG(环境、社会和治理)表现间接提升可持续发展绩效;智慧城市政策通过强化数字基建与制度激励,增强“数字化转型-ESG表现-可持续发展绩效”传导机制。研究结论可为城市治理与企业可持续发展政策协同提供经验证据。

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