Confronting the global climate challenge, there is an imperative to reduce carbon emissions, which has emerged as a pivotal strategy in advancing the principles of sustainable development. However, within the current landscape of deep integration between digital transformation and the tangible economy, a notable gap exists in scholarly literature regarding the impact of digital transformation on enterprise carbon emissions and how government subsidies play a mechanistic role. Drawing on data from A-share listed companies spanning from 2007 to 2022, this study delves into the mechanisms through which digital transformation influences levels of enterprise carbon emissions. Empirical analyses reveal several key findings: firstly, digital transformation demonstrates a tangible capacity for reducing carbon emissions. Secondly, the efficacy of emission reduction stemming from enterprise digital transformation is particularly pronounced in the context of government subsidies, especially among enterprises benefiting from innovation-focused subsidies.

Rui Ding, Haoyu Wang. Digital Transformation of Enterprises and Carbon Emission Reduction—Based on the Moderating Effect Test of Government Subsidies. Academic Journal of Business & Management (2024) Vol. 6, Issue 8: 12-20. https://doi.org/10.25236/AJBM.2024.060802.

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