Intersections Between Digital Innovation and Corporate Social Responsibility: Evidence From Listed Electronics Companies in Taiwan

ABSTRACT This research sets up an integrated multi‐theoretical framework, positioning digital transformation as a key driver in developing firms' dynamic capabilities. It investigates whether digital transformation accelerates information disclosure, facilitates the sustainable governance implementation, and ultimately enhances expected business performance. After employing Python‐based web crawler technology to retrieve corporate annual reports from the TES Market Observation Post System (MOPS), the study uses text‐mining methods to extract relevant terms associated with digital transformation. These terms are standardized and converted into indicators representing the degree of digital transformation. The results of panel data analysis encourage companies to dedicate more efforts to reduction initiatives, as investments in green environmental management improve financial performance. Moreover, enhancing digital transformation technologies strengthens the relationship between environmental and financial outcomes. These findings imply that businesses should invest more in digital transformation in order to improve sustainable development and corporate financial performance.