Carbon information disclosure as a driving force for corporate digital transformation: a textual analysis from China

Zhengcheng Qu and Zhiwei He ()
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Zhengcheng Qu: Qingdao University
Zhiwei He: Qingdao University

Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, 2025, vol. 27, issue 9, No 52, 21567-21592

Abstract: Abstract Decarbonization and digitalization are intrinsic requirements for business evolution within the global climate paradigm. This study delves into the impact of Carbon Information Disclosure (CID) quality on the digital transformation of corporations. Using text analysis techniques and OLS regression models, this research scrutinizes the annual and sustainable development reports, alongside financial data, of 4,045 companies listed on China's A-share market over the period 2013–2020. The results show that CID significantly promotes corporate digital transformation. Unabsorbed slack resources and negative coverage within a company have negative and positive, respectively, moderating effects on the relationship between CID and digital transformation. Additionally, the spillover effect of CID within the industry has a positive impact on corporate digital transformation, with this effect being more pronounced in private companies and highly competitive industries. These insights reveal a mutually reinforcing synergy between decarbonization and digitalization. The study offers profound insights into the equilibrium between digitalization and decarbonization for stakeholders in sustainable development.

Keywords: Carbon information disclosure; Digital transformation; Unabsorbed slack resources; Negative coverage; Low-carbon development (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/s10668-024-04669-4

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