The Impact of Digital Transformation on Corporate Carbon Performance

This study takes A - share listed manufacturing companies in China from 2013 to 2023 as the sample to deeply explore the impact mechanism of digital transformation on corporate performance. It first puts forward research hypotheses, then constructs the corresponding research models, and finally verifies them through empirical analysis, aiming to provide theoretical references for the digital transformation practice of manufacturing enterprises, the improvement of technological upgrading capabilities, and the optimization of carbon performance. The research finds that the implementation of digital transformation by A - share listed companies can not only significantly enhance corporate performance but also strongly promote technological upgrading. Moreover, digital transformation has a positive effect on corporate performance through its impact on technological upgrading.