Abstract:Based on samples of manufacturing and heavily polluting listed companies, this study explores the impact of digital transformation of “more words, less actions” on corporate carbon emissions. Research has found that digital transformation of “more words, less actions” can significantly promote an increase in corporate carbon emissions; Compared to “less words, less actions” and “less words, more actions”, the digital transformation of “more words” has a more significant increasing effect; Compared to other processes, “more words and less actions” have a more significant positive impact on carbon emissions in the production process; Environmental regulations have significantly suppressed the promoting effect of “more words and less actions” on carbon emissions. Further analysis reveals that the impact of “more words and less actions” on carbon emissions is influenced by the combined effects of “more words and less actions”. Increasing government subsidies, reducing financing constraints, and increasing management myopia play a mechanistic role in this process. The conclusion helps to recognize the opportunism and potential risks of digital transformation with “more words and less actions”, and provides a basis for regulatory authorities to regulate information disclosure in digital transformation.