Decarbonization Finance Strategy for Data-Intensive Industries: Lessons from Multinational Audit Experience in Energy and Tech Sectors

As global economies pivot toward climate-resilient development, data-intensive industries face dual imperatives of digital transformation and decarbonization. These imperatives place significant pressure on multinational corporations (MNCs), particularly in the energy and technology sectors, to develop finance strategies that support carbon mitigation without compromising operational performance. This paper examines the decarbonization finance strategies adopted by leading MNCs, drawing from comprehensive audit evidence across energy and technology firms with operations in multiple jurisdictions. Through a structured analysis of internal audit reports, sustainability-linked financing models, and carbon accounting mechanisms, the paper identifies common strategic approaches and gaps in financial planning. A comparative methodology is applied to examine how firms leverage tools such as internal carbon pricing, ESG-linked debt instruments, and green capital expenditure planning. The findings highlight the critical role of audit-driven insights in aligning financial risk management with climate goals. This research contributes to the emerging field of decarbonization finance by offering a replicable framework for integrating climate targets with financial governance in high-emission, data-reliant industries.