How Corporates Translate Digital Intelligence Transformation into Substantive Green Innovation: Evidence from an Internal Decision-Making Perspective

Under the background of accelerating global transitions towards low-carbon development, digital intelligence transformation (DIT) has become a critical force that helps companies overcome green technological constraints and translate external green pressures into substantive green innovation. Taking the establishment of China’s NAIIDTZs as a quasi-natural experiment, this study investigates the impact of DIT on corporate green innovation (CGI) from an internal decision-making perspective. Based on a panel dataset of 19,440 samples from Chinese A-share listed companies during 2012–2023, our findings show that DIT significantly enhances both the quantity and quality of CGI. Mechanism analyses indicate that DIT promotes CGI’s quantity through increased R&D human capital input, while improving CGI’s quality through managerial myopia reduction. Heterogeneity analyses further reveal that the positive effects of DIT on CGI are particularly pronounced in firms operating under fierce market competition, in high industrial technological intensity, and in eastern regions. Furthermore, we find that CGI exerts a lagged effect on carbon emission reduction performance, while the effect of CGI’s quality is stronger than that of CGI’s quantity. These findings extend the dynamic capacity theory to digitalization and provide practical and policy implications for promoting CGI through digital intelligence development.