Based on data from A-share listed companies between 2012-2022,text analysis was uti-lized to examine the frequency of the keyword"digital"in annual reports of high energy-consuming enterprises.This allowed for measurement of their level of digital development and construction of a green and low-carbon transformation index.The study found that digitization can effectively facili-tate the green and low-carbon transformation of these enterprises,with results remaining consistent after robustness tests.Heterogeneity analysis revealed that larger enterprises,non-state-owned en-terprises,and those located in central or western regions experienced more significant incentives from digitalization towards green and low-carbon transformation.In terms of its mechanism,digitali-zation empowers the green and low-carbon transformation by optimizing human capital structure,ra-tionalizing financing resource allocation,and broadening international reach.This research provides insights into how digitalization influences the green and low-carbon transformation process within high energy-consuming enterprises.
digitizationgreen transformationhigh energy-consuming enterprisesenergy saving and carbon reductionnew quality productivity
NETL
NSTL
万方数据
