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Environmental regulation policy and enterprise digital transformation: evidence from low-carbon city policies in China

Gang Zhao (School of Accounting, Hangzhou Dianzi University, Hangzhou, China)
Jianhao Zhang (School of Accounting, Southwestern University of Finance and Economics, Chengdu, China)
Wanyi Chen (SILC Business School, Shanghai University, Shanghai, China)

International Journal of Emerging Markets

ISSN: 1746-8809

Article publication date: 2 January 2025

56

Abstract

Purpose

Low-carbon city policies (LCCP) are crucial environmental regulatory frameworks driving China’s transition toward a low-carbon economy. This study investigated the impact of LCCP on enterprise digital transformation (EDT).

Design/methodology/approach

This study employed a staggered difference-in-differences model for Chinese listed companies from 2007 to 2021. It also used a cross-sectional model for further analysis.

Findings

We found that the implementation of LCCP can promote EDT. This impact was more pronounced among enterprises with greater media attention in high-energy-consumption industries and well-developed economic areas.

Practical implications

This study has practical implications for the LCCP, as it evaluates the consequences of macro-level LCCP on micro-level corporate economic consequences. It provides an important reference for developing countries to implement LCCP and promote green industry upgrading.

Originality/value

This study broadens the impact of the LCCP, providing valuable insights into substantiating carbon neutrality goals and fostering the influencing factors of EDT.

Keywords

Acknowledgements

Gang Zhao acknowledges financial support from National Social Science Foundation of China (Project No. 22BGL080) and the Strategic Discipline Team of Fiscal and Tax Basic Theory and Policy Research in Zhejiang University of Finance and Economics. Wanyi Chen acknowledges financial support from the National Natural Science Foundation of China (Project No. 72102139).

Citation

Zhao, G., Zhang, J. and Chen, W. (2025), "Environmental regulation policy and enterprise digital transformation: evidence from low-carbon city policies in China", International Journal of Emerging Markets, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IJOEM-03-2024-0526

Publisher

:

Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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