Abstract：Using the panel data of Chinese listed companies from 2013 to 2021, this study tests the impact and mechanism between bank digital transformation (BDT) and corporate carbon emission reduction (CER). Results show that BDT has a positive impact on CER, which mainly comes from strategic BDT and operational BDT, while managerial BDT is not effective. Corporate finance efficiency and investment efficiency act as two mediators for BDT to stimulate CER. Company digital endowment positively moderates the relationship between BDT and CER. Heterogeneity analysis shows that the impact of BDT on CER is more significant in high finance and investment efficiency firms, less greenwashing firms, clean and technology-intensive industries, as well as strong environmental-regulation and clean energy regions. Lastly, the findings highlight the importance of firms to choose differentiated digital CER paths.
李隋佳，周孝华，张文卿. 银行数字化转型对企业碳减排的影响研究[J]. 管理学报, 2025, 22(3): 505-.
LI Suijia，ZHOU Xiaohua，ZHANG Wenqing. Study on the Impact of Bank Digital Transformation on Corporate Carbon Emission Reduction. Chinese Journal of Management, 2025, 22(3): 505-.
