Can digital innovation be a new driver of corporate sustainability?

Digital innovation enables firms to build competitive advantages and achieve sustainability. Based on data from Chinese A-share listed firms from 2014 to 2023, we explore the impact of digital innovation on corporate sustainability and the moderating effect of economic policy uncertainty. We find that digital innovation promotes corporate sustainability, with increasing economic policy uncertainty strengthening this effect. In mechanism tests, this effect occurs by improving management efficiency and mitigating managerial myopia. Heterogeneity analyses indicate that digital innovation has a greater positive effect on sustainability for firms with stronger green transformation capabilities and those facing greater marketization. Analysis of different digital innovation patents shows that utility model and invention patents contribute to corporate sustainability, unlike design patents. These findings highlight the effect of digital innovation on corporate sustainability and offer valuable insights for firms seeking to balance innovation, competitiveness and long-term sustainability.

Authors

Publication Details

Journal
China Journal of Accounting Research
Published
2026-01-12
DOI
https://doi.org/10.1016/j.cjar.2025.100466
Primary Topic
Digital Transformation in Industry
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

Can digital innovation be a new driver of corporate sustainability?

Yiheng Cui, Qingmei Tan
China Journal of Accounting Research
Digital Transformation in Industry
article

Can digital innovation be a new driver of corporate sustainability?

Yiheng Cui, Qingmei Tan
article en

Abstract

Digital innovation enables firms to build competitive advantages and achieve sustainability. Based on data from Chinese A-share listed firms from 2014 to 2023, we explore the impact of digital innovation on corporate sustainability and the moderating effect of economic policy uncertainty. We find that digital innovation promotes corporate sustainability, with increasing economic policy uncertainty strengthening this effect. In mechanism tests, this effect occurs by improving management efficiency and mitigating managerial myopia. Heterogeneity analyses indicate that digital innovation has a greater positive effect on sustainability for firms with stronger green transformation capabilities and those facing greater marketization. Analysis of different digital innovation patents shows that utility model and invention patents contribute to corporate sustainability, unlike design patents. These findings highlight the effect of digital innovation on corporate sustainability and offer valuable insights for firms seeking to balance innovation, competitiveness and long-term sustainability.

China Journal of Accounting ResearchVol. 19(2)
Industry, innovation and infrastructure
Openalex Percentile: Top 91%
Digital Transformation in Industry
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

Can digital innovation be a new driver of corporate sustainability? — Yiheng Cui, Qingmei Tan · China Journal of Accounting Research (2026) | TGRS Research Map | TGRS