Enhancing corporate carbon performance through green innovation and digital transformation: Evidence from China

This paper discusses the theoretical issues related to the mechanisms through which low-carbon technological innovation and digital transformation affect corporate carbon performance in the context of green and low-carbon transformation. Taking China as a case, this research selects listed manufacturing companies from 2013 to 2020 as the sample to explore the impact of green innovation on corporate carbon performance. The study finds that corporate green innovation effectively promotes the improvement of corporate carbon performance, and digital transformation positively moderates the relationship between green innovation and corporate carbon performance. Further analysis reveals that further enhances corporate carbon performance by improving environmental information disclosure and easing financing constraints.