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At present, on the one hand, domestic enterprises carry out digital transformation one after another due to the pressure of survival and development; On the other hand, due to environmental regulations, enterprises are facing the pressure of carbon emission reduction. This paper dis-cusses the impact of enterprises&#x2019; digital transformation on carbon emissions, and finds that en-terprises&#x2019; digital transformation will increase carbon emissions, mainly because technological progress will bring about more extensive use of computers in production services, and the use of fossil energy will increase carbon emissions before the energy structure is effectively improved. Even if enterprises&#x2019; digital transformation can bring the improvement of total factor productivity, it is difficult to offset the increase in carbon emissions caused by the use of more fossil energy. In addition, it is also found that for state-owned enterprises, the carbon emission pressure brought by digital transformation is higher than that of non-state-owned enterprises; environmental regulation can significantly restrain carbon emission. This paper reveals the real situation of the impact of enterprises&#x2019; digital transformation on carbon emissions, and provides certain direction for enterprises to carry out digital transformation and carbon emission reduction.

Enterprise digital transformation and Carbon Emissions: Reduce or promote? -- Experience from listed companies in China (October 2023)