The Impact of Digital Investment on Corporate Environmental Performance in The Context of "Dual Carbon" Goals

Abstract

The dual carbon strategy of "carbon peak and carbon neutrality" is an essential path for high-quality development and poses new practical demands for the transformation and upgrading of corporate development strategies. Based on data from listed companies in China from 2018 to 2022, this study explores the relationship between digital investment and corporate environmental performance and introduces organizational resilience as a moderating variable to analyze its impact. According to the research, organizational resilience acts as a positive moderator between digital investment and business environmental performance, whereas the former has a detrimental impact on the latter. Robustness tests confirm the validity of the conclusions. . Robustness tests confirm the validity of the conclusions. Heterogeneity analysis reveals that the effects of digital transformation are asymmetrical, depending on the type of property rights, the region in which a firm operates, and the extent of CSR that is done. In order to balance economic and environmental performance, companies should strengthen their green innovation capabilities during digital transformation. They should also recognize the beneficial moderating role of organizational resilience, proactively enhancing their stability and flexibility in the face of unforeseen circumstances.