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

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

Authors
Yaqi Wang1, *
1International College, Hebei University, Baoding, 071002, China
*Corresponding author. Email: 1751827642@qq.com
Corresponding Author
Yaqi Wang
Available Online 14 August 2025.
DOI
10.2991/978-94-6463-811-0_50How to use a DOI?
Keywords
Carbon Compliance; Technology-penetrating legal obligations; Three-dimensional analytical modelling
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
14 August 2025
ISBN
978-94-6463-811-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-811-0_50How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yaqi Wang
PY  - 2025
DA  - 2025/08/14
TI  - A Legal Study on Carbon Compliance in Corporate ESG Transformation in the Context of Digital Intelligence
BT  - Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
PB  - Atlantis Press
SP  - 474
EP  - 481
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-811-0_50
DO  - 10.2991/978-94-6463-811-0_50
ID  - Wang2025
ER  -