Temperature and corporate tax avoidance: Evidence from Chinese manufacturing firms

A Study on the Mechanism of Digital Technology’s Impact on the Green Transformation of Enterprises: Based on the Theory of Planned Behavior Approach

“…Firstly, based on the energy-saving and emission reduction effects on the production and consumption sides, manufacturing enterprises can achieve green production by improving their processes and optimizing their production methods in a timely manner. With the help of DT such as the Internet, big data, and cloud computing, enterprise digitalization can achieve effective integration of man and machine, quickly capture the environmental impact of production, and collect consumers' environmental demands, which helps enterprises adjust their production status, make precise decisions, and reduce the risk of product development deviating from or lagging behind market changes [72]. Second, based on the focus theory of normative conduct, manufacturing enterprises can promptly scan their external environment, identify possible opportunities and threats, integrate data information, form digital thinking, and use digital information to accurately predict and quickly respond to external green and low-carbon development needs.…”