Work

The Impact of Enterprise Digital Transformation on Carbon Information Disclosure

Year: 2026

Type: article

Abstract: 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.

Source: Accounting and Finance

DOI: 10.1111/acfi.70192

Authors: Guoquan Xu, Xin Li, Yan Tong

Institutions: Beijing Foreign Studies University, Southwestern University of Finance and Economics, Beijing Institute of Technology

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: bronze

Funder: Beijing Municipal Social Science Foundation