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A Legal Study on Carbon Compliance in Corporate ESG Transformation in the Context of Digital Intelligence

In: Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)

Author

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  • Yaqi Wang

    (Hebei University, International College)

Abstract

The rapid development of digital intelligence technology is disrupting the legal obligation system of carbon emission compliance in the ESG (Environmental, Social and Governance) transformation of traditional enterprises. The concept of ‘technology-permeable legal obligations’ is proposed through the perspective of ‘technology instrumentalism’ of existing research, which reveals the substantial reconstruction mechanism of blockchain, artificial intelligence (AI), and the Internet of Things (IoT) on the compliance obligations. We constructed a three-dimensional analysis model of ‘technological capability - legal obligation - institutional flexibility’, systematically demonstrated the dynamic adaptation contradiction between technological iteration and legal lag, and designed a quantitative adaptation framework based on the maturity of technology and the timing of legal intervention. We further propose a limited application path of ‘code is law’ in carbon emission scenarios, and provide an institutional solution with both theoretical originality and practical applicability for global carbon neutral governance.

Suggested Citation

  • Yaqi Wang, 2025. "A Legal Study on Carbon Compliance in Corporate ESG Transformation in the Context of Digital Intelligence," Advances in Economics, Business and Management Research, in: Prasad Siba Borah & Norhayati Zakuan & Nazimah Hussin & Azlina Binti Md Yassin (ed.), Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025), pages 474-481, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-811-0_50
    DOI: 10.2991/978-94-6463-811-0_50
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