Since the commencement of the"14th Five-Year Plan"period,China's ecological civilization construction has entered a new phase that em-phasizes carbon reduction,and synergistically promotes high-quality economic development and high-level environmental protection.This study,based on the matched data from China's customs and national tax revenue from 2008 to 2016,explores the impact of export enterprises'external de-mand on their carbon emission performance and further examines the moderating effect of corporate digitalization.The results indicate that an in-crease in external demand for export enterprises significantly improves their carbon emission performance,a conclusion that remains robust after a series of robustness tests.Mechanism examinations reveal that productivity selection effects and technology learning effects play significant positive roles.Heterogeneity analysis shows that small-scale export enterprises,state-owned export enterprises,labor-intensive export enterprises,and ex-port enterprises in the Northeast and Eastern regions achieve more effective carbon emission reduction effects from external demand.Further analysis finds that digitalization positively moderates the impact of external demand on corporate carbon emission reduction.The research findings offer im-portant insights for enterprises to achieve green and sustainable development in the digital age and to advance the realization of"dual carbon"target.
维普
万方数据
