Unlocking Corporate Sustainability: The Transformative Role of Digital–Green Fusion in Driving Sustainable Development Performance

Amidst the rapid evolution of digital technologies and the strategic imperative of achieving dual-carbon objectives, this paper empirically investigates how digital–green fusion (DGF) enhances corporate sustainable development performance (SDP), fostering a “harmonious symbiosis” between economic growth and environmental protection. Utilizing data from China’s A-share listed companies over the period 2010–2022, the analysis reveals that DGF significantly boosts SDP, with results remaining robust through a series of endogeneity and robustness tests. Mechanism analysis further demonstrates that digital-green integration not only drives green technology innovation and enhances information transparency but also optimizes labor resource allocation efficiency, collectively contributing to improved corporate sustainability performance. Additionally, heterogeneity analysis indicates that the positive impact of DGF on SDP is particularly pronounced in large enterprises, state-owned enterprises, and firms operating in industries with low environmental uncertainty. This offers a strategic blueprint for harnessing digital–green fusion to achieve long-term synergies between environmental sustainability and economic growth.