Proceedings of the 2026 4th International Conference on Digital Economy and Management Science (CDEMS 2026)

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Digital Transformation and Green Innovation: The Roles of ESG Performance and R&D Intensity

Authors
Yifan Tao1, *
1International School of Business & Finance, Sun Yat-Sen University, Guangzhou, China
*Corresponding author. Email: taoyf7@mail2.sysu.edu.cn
Corresponding Author
Yifan Tao
Available Online 2 June 2026.
DOI
10.2991/978-94-6239-699-9_28How to use a DOI?
Keywords
Digital transformation; Green innovation; ESG performance; R&D intensity
Abstract

As the digital economy continues to evolve alongside China’s “dual-carbon” agenda, digital transformation has gradually emerged as a fundamental catalyst for enhancing firms’ green innovation activities. Based on Chinese A-share listed firms over 2010–2023, this study constructs a regional digitalization index using data on commercial bank digital transformation and evaluates its impact on green innovation. Empirical results indicate a significant positive effect that is robust to multiple specifications. Mechanism analysis shows that this effect is driven by improvements in ESG performance and increased R&D investment. The impact is more pronounced among state-owned enterprises, non-manufacturing firms, and heavily polluting industries, suggesting that firm characteristics and regulatory environments matter. This study thus provides micro-level evidence on the role of digitalization in promoting corporate green transformation.

Copyright
© 2026 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 2026 4th International Conference on Digital Economy and Management Science (CDEMS 2026)
Series
Advances in Economics, Business and Management Research
Publication Date
2 June 2026
ISBN
978-94-6239-699-9
ISSN
2352-5428
DOI
10.2991/978-94-6239-699-9_28How to use a DOI?
Copyright
© 2026 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  - Yifan Tao
PY  - 2026
DA  - 2026/06/02
TI  - Digital Transformation and Green Innovation: The Roles of ESG Performance and R&D Intensity
BT  - Proceedings of the 2026 4th International Conference on Digital Economy and Management Science (CDEMS 2026)
PB  - Atlantis Press
SP  - 253
EP  - 261
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-699-9_28
DO  - 10.2991/978-94-6239-699-9_28
ID  - Tao2026
ER  -