Digital technology, green innovation, and the carbon performance of manufacturing enterprises.

With the continuous promotion of digitalization and the global trend toward a low-carbon economy, the issue of whether enterprises can enhance their carbon performance with the assistance of digital technology has aroused widespread attention from both academia and industry. In order to explore whether digital technology can improve the carbon performance of manufacturing enterprises, this study, based on resource orchestration theory and signaling theory, utilizes data from China's A-share manufacturing enterprises from 2012 to 2021 to empirically investigate the relationship between digital technology and the carbon performance of manufacturing firms. It also explores the mediating conduction path and boundary influencing factors between them. Its findings demonstrate that: digital technology is capable of improving carbon performance; green innovation (including green technology and green collaboration) has partially mediating effects; there is a catalytic role for environmental information disclosure in utilizing digital technology to enhance carbon performance. Building on this, we find that the impacts of digital technology, green innovation, and environmental information disclosure on carbon performance vary due to differences in the nature of industries and the strategic aggressiveness of enterprises. Specifically, the role of digital technology on carbon performance seems somewhat more pronounced among firms in the high-tech industry and those employing defensive and analytical strategies. Additionally, the effects generated by green innovation and environmental information are more pronounced in the hightech industry and among enterprises that adopt analytical strategies. This study reveals the inherent mechanism of digital technology in enhancing the carbon performance of manufacturing enterprises, which provides empirical evidence for the development of digital technology and the improvement of carbon performance in manufacturing enterprises, thus helping promote low-carbon economic transformation. [ABSTRACT FROM AUTHOR]