2026/03/24 by Dan Wu
Business, Management and Accounting · Economics, Econometrics and Finance · #Digital Economy and Transformation #Digital Transformation in Law #Economic and Technological Systems Analysis
paper · doi:10.1016/j.iref.2026.105153
openalex created_date 2026/03/24 · openalex publication_date 2026/03/24 · openalex updated_date 2026/07/31
Leveraging longitudinal microdata from Chinese A-share manufacturing enterprises (2010-2023), this study conducts a systematic empirical exploration to unravel the dynamic nexus among digital economy(DE), digital transformation(DT), and carbon abatement mechanisms. The empirical test results show that: the DE can significantly promote carbon emissions reduction in manufacturing enterprises; DT at the manufacturing enterprise level also demonstrates positive carbon emission reduction effects; during the process of DT driving carbon emissions reduction in manufacturing enterprises, the DE exhibits a significant moderating effect; there are significant differences in the carbon emissions reduction efficacy of the DE among manufacturing enterprises in the eastern, central, and western regions. Additionally, the impact of DT of manufacturing enterprises on carbon emissions reduction shows significant differences between enterprises with a high proportion of independent directors and those with a low proportion.This research provides a new path for carbon emission reduction in the manufacturing industry, confirming that the DE and DT of enterprises can effectively reduce carbon emissions, with the DE showing a significant moderating effect. The effects vary among enterprises in different regions and with different proportions of independent directors, offering precise bases for policy-making and corporate practices to facilitate green and sustainable development.