With the rapid development of digital technologies, digital transformation has emerged as a crucial strategy to increase competitiveness and lower carbon emissions. To explore the impact and mechanisms of manufacturing enterprises' digital transformation on reducing their carbon emissions, this study uses data from A-share listed manufacturing enterprises on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2019. Employing fixed-effect and mediation models, the empirical analyses yield the following results: (1) Digital transformation positively influences carbon emissions reduction in manufacturing enterprises. (2) The fulfillment of corporate social responsibility and advancement in technological innovation mediate the relationship between digital transformation and carbon emissions reduction. (3) Both internal (redundant resources) and external (government support) factors affect the impact of digital transformation on carbon emissions. Reducing redundant resources and strengthening government support amplify the positive effect of digital transformation, while redundant resources negatively regulate the initial phase of the impact path of “digital transformation - technological innovation–carbon emissions intensity”. (4) Heterogeneity results reveal that digital transformation plays a more significant role in carbon emission reduction for heavy-polluting enterprises and China's central region. Hence, proactive digital transformation promotion is essential for enterprises aiming to achieve the “dual-carbon” goal, with optimization of internal resource integration and government-appropriate support.

中文翻译：

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制造企业数字化转型碳减排机制研究

随着数字技术的快速发展，数字化转型已成为提高竞争力和降低碳排放的重要战略。为探讨制造业企业数字化转型对碳减排的影响及机制，本研究采用沪深证券交易所A股上市制造业企业2010年至2019年的数据。采用固定效应和中介模型，实证分析得出以下结果：（1）数字化转型对制造企业碳减排产生正向影响。 （2）企业社会责任履行和技术创新进步在数字化转型与碳减排之间发挥中介作用。 （3）内部（冗余资源）和外部（政府支持）因素共同影响数字化转型对碳排放的影响。减少冗余资源、加强政府支持放大了数字化转型的正向效应，而冗余资源则对“数字化转型-技术创新-碳排放强度”影响路径的初始阶段产生负向调节。 （4）异质性结果表明，数字化转型对重污染企业和中部地区的碳减排作用更为显着。因此，企业要实现“双碳”目标，积极推进数字化转型，优化内部资源整合，政府适当支持。