Study on the Impact of Digital Transformation of Industrial Enterprises on Carbon Emission Performance

Abstract

Abstract: This paper selects Chinese A-share listed industrial enterprises as the research object, and empirically examines the impact of digital transformation of industrial enterprises on carbon emission performance. The study shows that digital transformation of industrial firms can significantly contribute to carbon performance and remains robust after endogeneity issues and three robustness tests. Mechanism tests find that green innovation has a partial mediating effect in this process; human resource base has a single-threshold effect in the process of digital transformation to enhance green innovation; and market-incentivized environmental regulation positively moderates the contribution of green innovation to carbon performance. The results of heterogeneity analysis show that digital transformation promotes carbon emission reduction performance more significantly in high-energy-consuming enterprises than in non-high-energy-consuming enterprises, in state-owned enterprises than in non-state-owned enterprises, and in enterprises in the western regions than in enterprises in the northeastern region. This study not only reveals the mechanism of how industrial enterprises’ digital transformation influences carbon emission performance, but also provides theoretical basis and policy inspiration for the realization of China’s “dual-carbon” goal from the micro perspective of enterprises.

Key words: digital transformation, carbon performance, green innovation, resource base, environmental regulation

Su Yi, Yu Qi. Study on the Impact of Digital Transformation of Industrial Enterprises on Carbon Emission Performance[J]. Management Review, 2026, 38(7): 29-43.

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