Research on the Influence Mechanism of Digital Transformation on Carbon Emission Reduction in Industrial Enterprises

作者：Yani GAO, Youyuan PENG, Zhengyuan DU · 发表于：He'nan kexue · 年份：2026 · DOI：10.3724/j.issn.1004-3918.2026.087 · 研究领域：Energy, Environment, Economic Growth、Sustainable Supply Chain Management、Environmental Impact and Sustainability

As environmental challenges such as global warming intensify, carbon emission reduction has become a focal point for nations worldwide. As key players in economic activities, enterprises' emission reduction pathways and strategic choices are particularly critical. This study focuses on China's listed industrial enterprises from 2010 to 2022, systematically examining the role and underlying mechanisms of digital transformation in driving corporate carbon emission reduction. By constructing a theoretical analytical framework and conducting empirical tests using ordinary least squares (OLS), the study finds that digital transformation significantly enhances the carbon emission reduction performance of listed industrial enterprises. This conclusion remains valid after robustness tests involving endogeneity treatment, alternative measures for the explained variable, lagged one-period explanatory variables, and exclusion of special samples. Mechanism analysis indicates that corporate digital transformation achieves carbon reduction effects primarily through two pathways: promoting internal green technology development and optimizing supply chain structure while enhancing supply chain coordination efficiency. Further analysis reveals that AI investment intensity positively moderates the relationship between digital transformation and carbon emissions reduction, indicating that the integrated application of digital technologies and AI can amplify emission reduction outcomes. Heteroge...