The Impact of Enterprise Digital Transformation on Carbon Information Disclosure

ABSTRACT We empirically examine the effect of enterprise digital transformation (EDT) on enterprise carbon information disclosure (CID). The findings show that EDT significantly improves the quality of CID through reducing carbon emissions and improving the information environment. Moreover, the heterogeneities between firms, industries, and regions where firms locate lead to differential impacts of EDT on CID. Our study enriches the literature on the consequences of EDT by providing new evidence of its role in addressing global climate change. It also sheds light to policy makers in developing digital technology promotion strategies to support carbon peaking and carbon neutrality.