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<p>The integration of informatization, digitalisation and intelligentization in enterprises has injected vitality into reshaping business models and optimizing resource allocation, while providing the potential for low-carbon transformation and green development. Taking data from Chinese manufacturing firms in Shanghai and Shenzhen A-share from 2016 to 2021, this study leverages the SBM-DDF model to assess the efficiency of corporate carbon emissions. The intrinsic link and impact mechanisms between digital transformation (DT) and firm carbon emission efficiency (CEE) are then examined by fixed-effects and mediation models. The results show that: (1) DT significantly promotes the manufacturing firms’ CEE. Conclusions are robust after the robustness and endogenous tests. (2) Mechanism analysis indicates that DT enhances enterprise CEE by promoting green technology innovation, improving internal control quality and boosting supply chain operational efficiency. (3) Heterogeneity tests suggest that the positive impact of DT on enterprise CEE is more prominent among small and medium-sized firms, high-pollution firms, and firms located in central cities. This study contributes to the understanding of the relationship between DT and CEE from a micro perspective. It provides quantitative evidence and theoretical support for research on sustainable and green development.</p>

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How does digital transformation influence enterprise carbon emission efficiency? Firm-level evidence from China

  • 期刊论文

  • 发表日期：

    2026年3月11日

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  • Xi Xiong,
  • Qingqing Li

摘要

The integration of informatization, digitalisation and intelligentization in enterprises has injected vitality into reshaping business models and optimizing resource allocation, while providing the potential for low-carbon transformation and green development. Taking data from Chinese manufacturing firms in Shanghai and Shenzhen A-share from 2016 to 2021, this study leverages the SBM-DDF model to assess the efficiency of corporate carbon emissions. The intrinsic link and impact mechanisms between digital transformation (DT) and firm carbon emission efficiency (CEE) are then examined by fixed-effects and mediation models. The results show that: (1) DT significantly promotes the manufacturing firms’ CEE. Conclusions are robust after the robustness and endogenous tests. (2) Mechanism analysis indicates that DT enhances enterprise CEE by promoting green technology innovation, improving internal control quality and boosting supply chain operational efficiency. (3) Heterogeneity tests suggest that the positive impact of DT on enterprise CEE is more prominent among small and medium-sized firms, high-pollution firms, and firms located in central cities. This study contributes to the understanding of the relationship between DT and CEE from a micro perspective. It provides quantitative evidence and theoretical support for research on sustainable and green development.