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<p>The environmental and energy effects of enterprise digital transformation (EDT) have recently become a hot topic. However, little is known about whether EDT affects corporate coal use. Based on detailed panel data from A-shares listed companies between 2010 and 2022, this study uses a fixed effects model to investigate the impact of EDT on corporate coal intensity (CI). The findings reveal that EDT can reduce corporate CI. This conclusion remains robust after various tests are conducted. Moreover, the CI reduction effect of EDT is more pronounced in non-state-owned enterprises and high energy-consuming enterprises. Mechanism analysis suggests that EDT achieves corporate CI reduction by improving total factor productivity and facilitating green innovation. Further analysis reveals that fiscal science and technology expenditure facilitates EDT to reduce corporate CI, while fiscal decentralization inhibits EDT and thus hinders CI reduction. This study expands the body of research on the consequences and antecedents of EDT and provides valuable insights for reducing corporate CI.</p>

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Understanding corporate coal intensity in China through enterprise digital transformation

  • 期刊论文

  • 发表日期：

    2026年4月21日

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  • Liangliang Liu,
  • Huanhuan Pan,
  • Wenqing Zhang

摘要

The environmental and energy effects of enterprise digital transformation (EDT) have recently become a hot topic. However, little is known about whether EDT affects corporate coal use. Based on detailed panel data from A-shares listed companies between 2010 and 2022, this study uses a fixed effects model to investigate the impact of EDT on corporate coal intensity (CI). The findings reveal that EDT can reduce corporate CI. This conclusion remains robust after various tests are conducted. Moreover, the CI reduction effect of EDT is more pronounced in non-state-owned enterprises and high energy-consuming enterprises. Mechanism analysis suggests that EDT achieves corporate CI reduction by improving total factor productivity and facilitating green innovation. Further analysis reveals that fiscal science and technology expenditure facilitates EDT to reduce corporate CI, while fiscal decentralization inhibits EDT and thus hinders CI reduction. This study expands the body of research on the consequences and antecedents of EDT and provides valuable insights for reducing corporate CI.