Abstract
Digitalization and low-carbon development are parallel in the digital economy. In what ways does the development of low-carbon economy can be contributed by the digital transformation of enterprises? This paper analyzes the impact of digital transformation on carbon emissions from a micro perspective. Based on unbalanced panel data from 278 listed companies between 2010 and 2018, a double fixed-effect model is used to test the overall effects of digitalization on carbon emission intensity, the intermediary role of green technology innovation capacity and the regulatory effect of absorptive capacity. Results show that digital transformation of enterprises contributes to the reduction of carbon emission intensity, green technology innovation capability partially mediates the impact of digital transformation on carbon emission intensity, and absorptive capacity moderates the impact of digital transformation on green technology innovation capacity. Based above, this paper puts forward corresponding countermeasures from the aspects of digitalization, greening and low carbon.
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