Achieving simultaneous control over total carbon emissions and intensity is essential for China’s dual carbon goals. Using panel data from 1235 listed manufacturing firms (2015–2022), we construct a composite index to measure dual carbon control and investigate how data elements influence corporate carbon performance from an industry heterogeneity perspective. The main findings are as follows. (1) Data elements significantly enhance dual carbon control, with effects concentrated in high-pollution sectors, particularly metallurgy and mineral products, while remaining insignificant in low-pollution industries. (2) Mechanisms differ across industry types: capacity utilization drives improvements in high-pollution industries, whereas green technology innovation matters in low-pollution sectors such as agro-processing and textiles. (3) ESG disclosure and green credit subsidies amplify these effects, though with varying efficacy. Policymakers should adopt differentiated strategies including removing structural barriers to green innovation in high-pollution industries and activating capacity utilization through monitoring standards and technology markets in low-pollution sectors. A tailored policy framework is essential to realize the full potential of data elements in advancing China’s dual carbon goals.
Liu et al. (Sun,) studied this question.