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

With the rapid development of the digital economy and the continuous improvement of the digital capabilities of enterprises, relying on digital technology (DT) to achieve green transformation (GT) has become the future development direction of enterprises. Based on the theory of planned behavior (TPB), this paper constructs a theoretical model of DT to determine the impact mechanism of corporate GT and empirically tests the research model using a structural equation model (SEM). The analysis of microdata from 406 manufacturing firms in China shows that DT has a positive contribution to corporate GT. DT mainly affects the intention of enterprises to pursue GT indirectly by influencing the perceived behavioral control for GT and thus, ultimately, the GT of enterprises. This paper reveals the model and mechanism of corporate GT through DT, which has important implications for relevant theoretical research and policy formulation.