Author Identifier (ORCID)
Yanlin Li: https://orcid.org/0000-0001-7064-2242
Abstract
Purpose: This study examines the impact of the digital economy on enterprises carbon reduction from a micro-firm perspective. Design/methodology/approach: Drawing on China’s National E-commerce Demonstration Cities policy, this study utilizes a sample from the 2007–2015 China Tax Survey, which covers millions of enterprises, and applies a staggered difference-in-differences model for analysis. Findings: The results indicate that digital economic development significantly promotes enterprise carbon reduction. Mechanism analysis reveals that green innovation and production efficiency are key channels for this impact. Furthermore, heterogeneity analysis suggests that the emission reduction effect is more pronounced in state-owned enterprises, cities with less government regulation, highly polluting industries, and highly competitive sectors. Originality/value: This study emphasizes the significance of digital economy in enhancing enterprise carbon reduction. It provides a theoretical framework for enterprises to respond to sustainable development.
Document Type
Journal Article
Date of Publication
1-1-2025
Publication Title
Journal of Accounting Literature
Publisher
Emerald
School
School of Business and Law
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial 4.0 License
Comments
This is an Authors Accepted Manuscript version of an article published by Emerald Publishing in Journal of Accounting Literature. The published article is available at: https://doi.org/10.1108/JAL-11-2024-0336
Li, Z., Luo, T., Li, Y., & Wu, Y. (2025). Digital economy development and enterprise carbon reduction: evidence from China. Journal of Accounting Literature. Advance online publication. https://doi.org/10.1108/JAL-11-2024-0336