Proceedings of the 2025 6th International Conference on Management Science and Engineering Management (ICMSEM 2025)

The Impact of Digital Innovation on Sustainable Development Performance of Heavily Polluting Enterprises

Authors
Qing Li1, *, Changzheng Zhang1
1School of Economics and Management, Xi’an University of Technology, Xi’an, 710000, China
*Corresponding author. Email: 2240520093@stu.xaut.edu.cn
Corresponding Author
Qing Li
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-845-5_53How to use a DOI?
Keywords
Digital Innovation; Sustainable Development Performance; Internal control; environmental regulation
Abstract

This study explores the mechanism through which digital innovation influences the sustainable development performance of heavy polluting firms based on the dynamic capability theory, using panel data from Chinese A-share heavy polluting listed firms from 2012-2023. The results demonstrate that digital innovation digital innovation significantly promotes the sustainable development performance of heavy polluting firms, and internal control quality plays a mediating role in this process. In other words, digital innovation can enhance the sustainable development performance of heavily polluting enterprises through improving their internal control quality. In addition, reasonable environmental regulations positively moderate the link between digital innovation and sustainable development performance in heavily polluting firms. These findings enrich studies on digital innovation and sustainable development, offer practical guidance and policy recommendations for heavy-polluting enterprises to achieve sustainable development through digital innovation, and help balance economic, environmental, and social benefits during digital transformation.

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 6th International Conference on Management Science and Engineering Management (ICMSEM 2025)
Series
Atlantis Highlights in Economics, Business and Management
Publication Date
16 September 2025
ISBN
978-94-6463-845-5
ISSN
2667-1271
DOI
10.2991/978-94-6463-845-5_53How 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

TY  - CONF
AU  - Qing Li
AU  - Changzheng Zhang
PY  - 2025
DA  - 2025/09/16
TI  - The Impact of Digital Innovation on Sustainable Development Performance of Heavily Polluting Enterprises
BT  - Proceedings of the 2025 6th International Conference on Management Science and Engineering Management (ICMSEM 2025)
PB  - Atlantis Press
SP  - 513
EP  - 522
SN  - 2667-1271
UR  - https://doi.org/10.2991/978-94-6463-845-5_53
DO  - 10.2991/978-94-6463-845-5_53
ID  - Li2025
ER  -