Under the"Dual Carbon"strategic goals,china prioritizes the quality and efficiency of economic development.With the integration of digital technologies and the real economy,how digital transformation empowers carbon peaking and neutrality has become a focal topic in academia.Using Chinese A-share listed manufacturing companies from 2012 to 2021 as research samples,this study analyzes the impact mechanisms and specific pathways of digital transformation on corporate carbon emissions,further examining the heterogeneous effects of internal and external environments on this relationship.The findings reveal that corporate digital transformation significantly reduces carbon emissions,and this conclusion remains robust after a series of rigorous tests.Mechanism analysis indicates that digital transformation enhances resource utilization efficiency and upgrades production management through green innovation mechanisms and information transparency effects,thereby lowering carbon emissions.Further analysis shows that the inhibitory effect of digital transformation on carbon emissions is more pronounced in firms with higher environmental regulation intensity,higher marketization levels,and in non-state-owned enterprises.Based on these findings,the paper proposes policy recommendations for enterprises and governments to advance digital transformation and leverage its role in curbing carbon emissions.
; 董倩
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