The effect of digital technology innovation on low carbon investment in renewable energy enterprises

This study focuses on examining the impact of digital technology innovation (DIT) on low carbon investment (LCI) in renewable energy enterprises, and empirically tests the sample of listed renewable energy companies to obtain the following conclusions. Firstly, DIT significantly promotes the LCI of listed renewable energy companies. Secondly, DIT will suppress LCI by increasing production costs, and promote LCI by promoting environmental information disclosure and internal control management quality. Thirdly, DIT has an inverted Ushaped impact on LCI, with an impact that is first promoted and then suppressed. Fourthly, in terms of heterogeneity. DIT has a stronger promoting effect on the LCI of large-scale enterprises, state-owned enterprises, and eastern enterprises. Fifthly, intellectual property protection, digital infrastructure construction, and government's digital orientation will all promote the positive impact of DIT on LCI. This study aims to provide insights on digital construction for promoting LCI in renewable energy enterprises.