1Al-Taani et al. (2024)Investigates the contribution of digital accounting practices and digitally administered zakat to organizational sustainability, particularly through improved accountability, transparency, and philanthropic resource management.Firms using Islamic and digital accounting practices in Malaysia and the Middle East; 328 experienced participants.Quantitative survey using structured questionnaires; data analyzed with SmartPLS 4.Both digital accounting and digital zakat were associated with higher corporate sustainability. Digital accounting demonstrated the stronger relationship, whereas digital zakat showed a smaller but statistically significant contribution. These findings suggest that digitalized financial practices may support sustainability through more transparent and accountable resource management.The study does not fully explain how digital accounting and digital zakat interact in producing sustainability outcomes. Evidence also remains limited to particular geographical and organizational settings. Further research should test the underlying mechanisms across additional industries and institutional contexts and examine whether financial transparency strengthens or conditions these relationships.2Alshehadeh et al. (2024)Examines how the adoption of digital accounting and the integration of digital zakat contribute to corporate sustainability, while considering financial transparency as a factor that may strengthen these relationships.Malaysian specialists; 298 respondents.Quantitative survey; SEM-PLS using SmartPLS 4.0.Digital accounting, digital zakat, and financial transparency contribute positively to corporate sustainability. Financial transparency emerges as the most influential factor and also strengthens the sustainability benefits associated with digital accounting and digital zakat. This indicates that technological adoption generates stronger sustainability outcomes when it is accompanied by transparent financial practices.The study integrates several previously separated concepts into a single sustainability model. Nevertheless, its evidence remains concentrated on Islamic financial practices and Malaysian respondents. Further research should examine wider forms of digital innovation across different industries, institutional environments, and national settings.3Alsaffarini & Awwad (2026)Investigates the combined contribution of green marketing and artificial intelligence to the environmental, social, and economic dimensions of corporate sustainability.Palestinian industrial sector; 500 valid survey respondents and 15 interview participants.Explanatory sequential mixed-methods; quantitative phase analyzed using PLS-SEM, supported by semi-structured interviews and thematic analysis.Green marketing and artificial intelligence improve all three dimensions of corporate sustainability. Artificial intelligence also strengthens the contribution of green marketing to sustainability, although its moderating influence remains limited. The findings suggest that AI can support green marketing initiatives, but its sustainability value depends on how effectively it is integrated into organizational practices.The study extends evidence from a developing and resource-constrained setting, but the findings remain specific to Palestinian industrial firms. Further studies are needed to determine whether similar relationships occur across countries, sectors, and different levels of artificial intelligence capability.4Dhyanasaridewi, Murwaningsari, & Mayangsari (2024)Examines whether sustainability innovation, proactive sustainability strategies, and digital transformation improve corporate sustainability performance and whether organizational culture changes the strength of these relationships.Non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022; 705 firm-year observations from financial statements, annual reports, and sustainability reports.Quantitative study using secondary data; content analysis and multiple regression analysis; size and leverage used as control variables.Sustainability innovation, proactive sustainability strategies, and digital transformation are associated with stronger corporate sustainability performance. However, organizational culture does not strengthen these relationships. This suggests that sustainability-oriented practices may directly improve performance, while the role of culture may depend on more specific organizational conditions.Previous evidence concerning sustainability innovation and performance remains inconsistent, while earlier research has often examined only selected dimensions of sustainability strategy. The unsupported role of organizational culture also indicates a need for more precise cultural measures and deeper analysis of the conditions under which culture supports sustainability transformation.5Fan, Zhang, Zhang, Kang, & Cui (2025)Investigates whether the integration of digital technologies with real economic activities improves corporate ESG performance and whether organizational inertia limits this contribution.Chinese A-share listed companies from 2009 to 2023; 11,034 firm-year observations.Quantitative panel-data study; fixed-effects regression, robustness checks, moderation testing, and heterogeneity analysis across ownership, region, and industry type.Digital–real technology integration improves overall ESG performance, while organizational inertia weakens its positive contribution. The benefits are more evident among non-state-owned companies, firms located in central and western China, and companies operating outside highly polluting industries. The improvement is concentrated in environmental and governance performance, with no clear contribution to the social dimension.Existing research commonly treats digitalization as a general organizational process and gives less attention to its integration with real operational activities. Further research should clarify the mechanisms linking this integration to ESG outcomes and examine internal constraints beyond organizational inertia. More comprehensive measures are also needed to capture process, structural, and managerial forms of integration that cannot be represented through patent data alone.6Fei, Liou, & Sun (2025)Explores how artificial intelligence and robotic process automation affect environmental performance, operational efficiency, and brand equity among service-sector SMEs.Three award-winning Taiwanese service SMEs participating in a national AI transformation program; supported by ERP records, carbon audits, and a structured survey of 121 employees.Mixed-methods case study; analysis based on ERP records, GHG Protocol-based carbon audits, survey data, and between-firm statistical comparisons.Artificial intelligence and robotic process automation reduce resource consumption, operational waste, electricity use, and printing expenditure. Their adoption also improves digital marketing, customer engagement, brand recognition, customer loyalty, and perceptions of organizational innovation. These results show that automation technologies can simultaneously support environmental efficiency and market-related organizational value.Evidence on the environmental and branding consequences of artificial intelligence and robotic process automation remains limited, particularly among service SMEs. Future research should involve larger samples and more diverse service industries while examining implementation challenges such as investment costs, employee adjustment, data governance, digital readiness, and workforce transition.7Guo, Chen, & Chen (2025)Examines how digital transformation influences the sustainable development performance of listed energy companies and identifies the organizational mechanisms through which this influence occurs.Chinese A-share listed energy companies from 2011–2023; 1,465 valid firm-year observations.Quantitative panel-data study; two-way fixed effects model, mediation analysis, and heterogeneity analysis. Digital transformation was measured through Python-based text mining of annual reports.Digital transformation improves the sustainable development performance of energy companies by easing financing constraints and increasing the efficiency of resource allocation. Its contribution is more substantial among smaller companies and firms operating in downstream energy activities.Previous research provides conflicting conclusions about the sustainability consequences of digital transformation because digital technologies may improve efficiency while also increasing costs, energy use, and carbon emissions. Further research should assess whether the identified benefits remain consistent across industries, countries, ownership structures, and different levels of digital maturity.8Guo & Kuang (2025)Investigates how supply-chain digitalization supports the sustainable development of new-energy companies and examines the organizational and market conditions that shape this relationship.Chinese A-share listed new energy companies from 2010–2023; 799 firm-year observations.Quantitative panel regression using annual report text mining; moderation analysis and mediation analysis.Supply-chain digitalization improves corporate sustainability by strengthening green innovation and reducing dependence on a concentrated group of suppliers. Its contribution becomes stronger when companies receive greater analyst attention and provide equity incentives to executives. These findings indicate that digitalization supports sustainability not only through technology adoption but also through changes in supply-chain relationships and governance incentives.Previous studies have generally assumed a direct relationship between digitalization and sustainability without adequately explaining how digital supply chains reshape organizational networks. Further research should examine the hidden costs of digital transformation, including technological limitations, platform dependence, data fragmentation, interoperability problems, and differences in managerial capability.9Han, Liu, Xu, & Liu (2025)Examines whether reform of China’s corporate registration system improves corporate sustainability through changes in ESG performance. Within this review, the study provides evidence on the institutional conditions surrounding sustainability in a digitally developing economy rather than on digital innovation itself.Chinese A-share IPO firms from 2016–2022; 5,942 observations.Quasi-natural experiment using staggered difference-in-differences (DID), robustness tests, IV analysis, PSM-DID, mechanism analysis, and heterogeneity analysis.The registration-system reform improves corporate ESG performance, particularly corporate governance. This improvement is associated with stronger market competition, more rational investor behavior, and enhanced sponsor reputation. The contribution is more visible among non-state-owned companies, less profitable firms, and companies operating in regions with higher levels of market development.Research on registration-system reform has predominantly examined financial and capital-market consequences, leaving its sustainability implications less developed. However, because the study does not directly examine digital innovation, it should be treated as supporting evidence concerning the institutional environment rather than as core evidence of a digital innovation–sustainability relationship.10Hu, Zhu, Zhao, & Xu (2023)Investigates the nonlinear relationship between digital finance and corporate sustainability performance and examines the role of organizational resilience in explaining this relationship.Chinese listed companies from Shanghai and Shenzhen Stock Exchanges, 2011–2021; 23,843 firm-year observations from 2,592 enterprises.Quantitative panel-data study; two-way fixed effects model, mediating effect model, robustness tests, and endogeneity checks.Digital finance has a nonlinear relationship with corporate sustainability. At an early stage of development, it may constrain sustainability performance, but its contribution becomes positive after digital financial capacity reaches a sufficient level. This improvement occurs partly because digital finance reduces financial volatility and supports longer-term organizational performance. The positive effects are more apparent among smaller, non-state-owned companies and firms located in less economically developed cities.Previous research has generally examined digital finance in relation to carbon emissions, green innovation, or macroeconomic outcomes rather than comprehensive corporate sustainability. Further research should explore differences across stages of digital-finance development, regional inequalities, and the organizational conditions that determine when digital finance begins to generate positive sustainability outcomes.11Ibrahim, Moubarak, & Badawy (2026)Investigates how organizational artificial intelligence capability contributes to sustainable performance through digital green innovation and examines whether green finance access and managerial environmental awareness influence this process.321 organizations; respondents were senior professionals in strategic roles, including C-level executives, vice presidents, and directors.Multi-method approach combining PLS-SEM, machine learning, and explainable AI. Predictive models include random forest, support vector regression, multilayer perceptron, and one-dimensional convolutional neural networks; XAI techniques include SHAP and LIME.Artificial intelligence capability does not directly improve sustainable performance unless it is translated into digital green innovation. Digital green innovation therefore serves as the central mechanism linking AI resources with sustainability outcomes, while managerial environmental awareness also emerges as an important predictor.Earlier studies commonly examined the direct organizational effects of artificial intelligence without integrating green innovation, financing conditions, and managerial awareness. Further research should explore nonlinear relationships, sector-specific differences, and the conditions under which green finance and leadership awareness become meaningful drivers of sustainability.12Işık, Ongan, Islam, Yan, Alvarado, & Ahmad (2025)Examines how economic growth, energy prices, climate-policy uncertainty, and digitalization shape ESG performance across different levels of sustainability achievement in the United States.United States macro-level context; the study analyzes ESG performance across different quantiles rather than focusing only on average effects.Quantile and Quantile-on-Quantile analysis to examine whether the effects of economic, technological, and policy variables differ across low, medium, and high ESG performance levels.Economic growth and energy prices are associated with stronger ESG performance, whereas climate-policy uncertainty has no consistent overall influence. Digitalization is associated with weaker ESG performance, suggesting that rapid technological development may lead firms to prioritize profitability and operational efficiency over ESG considerations.Previous studies generally examined economic, technological, and policy variables separately. Further research should address ESG measurement inconsistencies, potential reciprocal relationships, and the limitations of using a single indicator to represent digitalization.13Ji, Zhou, & Zhang (2023)Investigates whether digital transformation strengthens corporate sustainability and examines operational efficiency and organizational innovation as the mechanisms through which this effect occurs.Chinese A-share listed companies during 2014–2020; 11,294 firm-year observations.Quantitative panel-data study; fixed-effects estimation, 2SLS, mediation analysis, heterogeneity analysis, and Shapley value decomposition.Digital transformation improves corporate sustainability by strengthening organizational innovation and operational efficiency. The contribution is more pronounced among private companies, manufacturing firms, and organizations located in eastern China.Previous research on corporate sustainability was dominated by internal governance and managerial perspectives, with less attention to digital transformation as a strategic driver. Further studies should include unlisted firms, more recent periods, developed economies, and different institutional contexts.14Li & Zhao (2024)Examines how digital transformation enables corporate sustainability by improving internal organizational efficiency and the external allocation of financial resources.Chinese A-share listed companies from 2009–2022.Quantitative panel fixed-effects model; mechanism testing, heterogeneity analysis, robustness testing, endogeneity checks, and supply-chain spillover analysis.Digital transformation improves corporate ESG performance by increasing internal productivity and facilitating more efficient financial resource allocation. It also generates positive sustainability spillovers for suppliers and customers connected to the focal firm.Existing studies have generally examined green innovation, disclosure quality, or external market attention as separate mechanisms. Further research should test the combined internal and external efficiency mechanisms across different industries, countries, and institutional environments.15Li & Jin (2024)Investigates how the intensity of artificial intelligence adoption affects corporate sustainability performance and examines organizational change and digital capability as complementary organizational conditions.Manufacturing enterprises in China; 451 employee survey responses from six manufacturing firms in eastern, southern, and central China.Quantitative survey; confirmatory factor analysis, reliability and validity testing, regression analysis, mediation testing, moderation testing, and moderated mediation analysis using SPSS PROCESS Macro.More intensive artificial intelligence adoption improves corporate sustainability performance by stimulating organizational change. Stronger digital capability enables firms to translate AI adoption into organizational transformation more effectively.Earlier studies commonly examined artificial intelligence and sustainability separately and gave limited attention to organizational change as an explanatory mechanism. The model should be validated across broader industries, countries, and alternative sources of organizational data.16Li, Li, & Wu (2025b)Examines how digital trade contributes to corporate ESG performance through technological innovation, international expansion, and improved information transparency.Chinese listed firms from 2010–2022.Quantitative panel-data study; mediation analysis, instrumental variable approach, propensity score matching, Heckman selection method, and heterogeneity analysis.Digital trade improves overall ESG performance, particularly environmental and social outcomes. Technological innovation represents the primary mechanism, while internationalization and information transparency provide additional pathways.Existing research has mainly examined general digital transformation rather than the specific sustainability implications of digital trade. Further research should assess whether these ESG benefits apply across different countries, institutional systems, ownership structures, and stages of organizational development.17Li, Ma, & Jin (2025a)Investigates whether more efficient supply-chain operations improve corporate sustainability and whether digitalization and internal governance strengthen this contribution.Chinese A-share listed companies from 2010–2022; 8,000 firm-year observations.Quantitative panel-data study; two-way fixed effects model using Stata and Python-based text analysis.Greater supply-chain efficiency improves sustainable corporate growth by reducing inventory duration and logistics-related costs. Digitalization and stronger internal governance increase the sustainability benefits of efficient supply-chain operations.Earlier research concentrated primarily on the financial consequences of supply-chain management and commonly relied on broad performance indicators. Further studies should examine external influences such as government regulation, market disruption, and industry-level change.18Liu, Song, & Fu (2025a)Examines how digital finance improves corporate ESG performance through the mutually reinforcing roles of digital transformation and green technological innovation.Chinese A-share listed firms from 2011–2023.Quasi-natural experiment using China’s FinTech Innovation Regulatory Pilot Policy; staggered DID model, robustness checks, Bartik instrumental variable, mechanism analysis, moderation analysis, and heterogeneity analysis.Digital finance strengthens corporate ESG performance through digital transformation and green technological innovation. These mechanisms reinforce one another and generate stronger sustainability benefits when developed together.Previous studies commonly examined financing constraints, digital transformation, or green innovation as separate mechanisms. Further research should clarify how digital and green capabilities interact across institutional settings, organizational life-cycle stages, regions, and environmental risk profiles.19Liu, Song, Zhou, & Liu (2025b)Investigates how artificial intelligence adoption affects corporate ESG performance through green innovation and supply-chain efficiency and examines digital transformation as an enabling organizational condition.Chinese listed firms from 2011–2023; 22,953 firm-year observations.Quantitative panel-data study; mechanism analysis, moderation analysis, and heterogeneity analysis.Artificial intelligence adoption improves environmental, social, and governance performance by encouraging green innovation and increasing supply-chain efficiency. Companies with more advanced digital transformation obtain greater ESG benefits from AI adoption.The organizational mechanisms through which artificial intelligence improves ESG performance remain insufficiently understood. Further studies should jointly examine green innovation, supply-chain efficiency, and digital maturity across broader industries, countries, and organizational conditions.20Lulaj & Brajković (2025)Investigates how finance, accounting, and digital disruption influence the relationship between auditing, corporate sustainability, and ESG integration in financial reporting from a triple-helix perspective.Kosovo; 200 experts from corporate, academic, and governmental sectors during 2024–Q1 2025.Quantitative survey; exploratory factor analysis, confirmatory factor analysis, and moderation analysis using SPSS and AMOS.Financial, accounting, and digital developments support stronger ESG integration within corporate and public-sector settings. However, weak interaction among governmental, academic, and corporate actors may limit the sustainability benefits of digital and financial innovation.Previous research generally examined ESG reporting, auditing, sustainability, accounting, and digital disruption as separate areas. Further research should investigate how these elements interact across institutional sectors, particularly in developing and transition economies.21Lyu, Yang, & Zhang (2026)Examines whether China’s Integration of Informatization and Industrialization policy strengthens corporate ESG performance and identifies the mechanisms through which the policy produces sustainability outcomes.Chinese A-share listed companies; the study uses the IoII pilot policy as a quasi-natural experiment.Difference-in-differences (DID), mechanism analysis, and heterogeneity analysis.The policy improves corporate ESG performance, particularly in the environmental and governance dimensions. These benefits are generated through stronger green innovation, improved corporate governance, and greater information transparency, with more pronounced effects among high-technology firms, non-state-owned enterprises, and companies with lower growth rates.Existing research has rarely examined the sustainability implications of policies integrating digital technologies with industrial development. Further studies should assess whether similar policy-driven digital integration produces comparable ESG benefits across countries, industries, and institutional settings.22Manogna, Singh, & Singh (2026)Investigates whether the organizational adoption of green fintech improves ESG performance among publicly listed companies in India.96 major Indian listed firms from 2014–2023.Panel regression models, including pooled OLS, fixed effects, random effects, IV-2SLS, and system GMM.Greater adoption of green fintech is associated with stronger ESG performance, indicating that sustainability-oriented financial technologies can support responsible corporate practices in emerging markets.Previous studies have provided limited firm-level evidence on the relationship between green fintech and ESG performance. The proposed mechanisms involving financing efficiency, information transparency, and process optimization have not been tested directly and therefore require further empirical examination.23Neiroukh & Çağlar (2025)Examines how the quality of management accounting information systems contributes to corporate sustainability through accurate financial reporting and evaluates the enabling roles of artificial intelligence and green corporate governance.Jordanian commercial banks; 257 accounting and finance professionals.Quantitative survey; mediation and moderation analysis grounded in Resource-Based View and Contingency Theory.Higher-quality accounting information systems improve corporate sustainability both directly and through more accurate financial reporting. Artificial intelligence strengthens reporting accuracy, while green corporate governance enables organizations to translate information-system quality into stronger sustainability outcomes.Research has paid limited attention to the indirect sustainability contribution of management accounting information systems. Further studies should examine the interaction among information-system quality, artificial intelligence, green governance, and sustainability across industries, countries, and different levels of digital maturity.24Nguyen, Do, & Phung (2026)Examines how green and social investment contributes to corporate sustainability through sustainable organizational behavior and evaluates digitalization as a supporting condition.Maritime and logistics firms in Vietnam; 225 participants from 65 firms.Quantitative survey; single-level PLS-SEM, with assessment of nested data structure through intraclass correlation coefficients.Green and social investment encourages pro-environmental and pro-social organizational behavior, which subsequently improves sustainability reporting and business performance. Digitalization strengthens these relationships by improving monitoring, transparency, operational efficiency, data accuracy, and stakeholder engagement.Previous research commonly considered green and social investment separately and rarely positioned sustainable organizational behavior as an explanatory mechanism. Further studies should test the model across sectors, countries, and longitudinal settings to determine whether digitalization consistently strengthens sustainability outcomes.25Novicka (2025)Investigates how big-data analytics capability supports sustainable business performance through readiness for digital sustainability reporting and the integration of digitalization with sustainability.Large Latvian organizations preparing for CSRD-based digital sustainability reporting; 75 responses.Quantitative survey using PLS-SEM; supported by content analysis of open-ended responses.Big-data analytics capability supports business performance by enabling organizations to develop digital sustainability-reporting readiness and integrate digital capabilities with sustainability practices. Sustainability and digitalization do not automatically create performance benefits unless organizations possess the reporting capabilities needed to convert them into business value.Existing literature does not sufficiently explain how digital sustainability-reporting capability transforms sustainability initiatives into organizational performance. Further validation is needed across larger samples, other European countries, and organizations with more mature digital reporting systems.26Oh, Cho, & Park (2025)Compares the contribution of conventional innovation and digital innovation to the sustainability of venture firms.South Korean venture firms; 3,000 observations from secondary survey data collected by the Korean Ministry of SMEs and Startups and the Korea Venture Business Association in 2022.Quantitative study using OLS regression; reliability testing, correlation analysis, VIF test, and multiple regression analysis.Both conventional and digital innovation support venture-firm sustainability, but innovation in digital business models provides the strongest contribution. Conventional technological capability also remains important, whereas general organizational capability and product alignment with Industry 4.0 do not independently improve sustainability.Earlier studies usually assessed conventional and digital innovation separately rather than comparing their relative effects. Further research should develop more comprehensive measures of strategic, operational, and Industry 4.0 capabilities in venture firms.27Pu (2025)Examines how patent-based digital transformation affects corporate ESG performance and whether financial constraints limit its sustainability contribution.Chinese A-share listed firms from 2012–2021; 1,157 firms and 9,479 firm-year observations.Quantitative panel-data study using firm and year fixed effects, moderation analysis, industry heterogeneity analysis, ESG sub-dimension analysis, and robustness checks.Digital transformation improves overall ESG performance, particularly environmental and social outcomes, but does not produce a clear improvement in corporate governance. Financial constraints reduce firms’ ability to translate digital transformation into ESG benefits, while traditional industries obtain greater marginal gains from digital upgrading.Previous research often relied on aggregate ESG measures and text-based proxies for digital transformation, potentially obscuring dimension-specific outcomes. Further studies should explain why governance performance is less responsive and identify how financially constrained firms can obtain greater sustainability benefits from digital innovation.28Samidi & Kwan (2024)Investigates how company characteristics, board practices, digital transformation, Shariah compliance, and gender diversity influence ESG ratings among Malaysian listed firms.Bursa Malaysia-listed companies from 2018–2022; final sample of 40 firms after screening for complete ESG rating data.Panel regression analysis using secondary data from Bloomberg and company annual reports.Board gender diversity improves ESG ratings, while larger organizational size is associated with weaker ESG performance. Board diligence and digital transformation do not independently improve ESG ratings, suggesting that technological investment alone may be insufficient without complementary governance and reporting capabilities.Evidence concerning the determinants of ESG ratings remains inconsistent, particularly in emerging markets. Further research should examine whether digital transformation produces indirect or conditional effects through governance quality, disclosure practices, stakeholder pressure, and sectoral readiness.29Sang, Loganathan, & Lin (2026)Examines whether China’s National Artificial Intelligence Innovation and Development Pilot Zone policy improves corporate sustainable development and identifies the organizational capabilities supporting this effect.Chinese listed companies from 2014–2024; AI Pilot Zone policy used as a quasi-natural experiment.Multi-period difference-in-differences approach, supported by parallel trend tests, placebo tests, PSM-DID, robustness checks, mechanism analysis, and heterogeneity analysis.The AI policy improves corporate sustainable development by strengthening firms’ innovation, adaptation, and knowledge-absorption capabilities. Its benefits are greater among organizations with stronger research intensity, more effective internal controls, and better access to digital financial infrastructure.Previous AI research has focused mainly on productivity, efficiency, and financial performance rather than the sustainability consequences of public AI policy. Further studies should test comparable policies in other countries and assess whether their sustainability benefits persist over longer periods.30Sari, Arief, Hamsal, & Rahim (2024)Examines how intellectual capital, digital innovation, and strategic alliances contribute to corporate sustainability performance in Indonesia’s information and communication technology industry.ICT companies in Indonesia; data collected from more than 90 ICT companies.Quantitative survey using purposive sampling; data analyzed with SmartPLS 4.0.Digital innovation directly improves corporate sustainability and also supports the formation of strategic alliances. Intellectual capital contributes indirectly by strengthening alliance development, while strategic alliances provide an additional pathway for improving sustainability performance.Integrated research on intellectual capital, digital innovation, strategic alliances, and sustainability remains limited in Indonesia’s ICT sector. Further studies should use broader samples and longitudinal designs and examine the mediating role of strategic alliances across different digital industries and institutional contexts.31Sharma & Radhika (2026)Examines whether digital transformation serves as a structural driver of ESG performance among publicly listed companies in India.Indian BSE 500 firms from April 2022 to March 2024; final sample of 301 firms and 602 firm-year observations.Panel regression analysis using a fixed-effects model; digital transformation measured through text mining and word frequency analysis of annual reports.Digital transformation improves overall ESG performance, with the strongest contribution appearing in the governance dimension. The findings indicate that digitalization supports sustainability mainly by reducing information asymmetry, increasing transparency, and strengthening regulatory compliance.Empirical evidence on the digital transformation–ESG relationship in India remains limited. Further studies should employ longer observation periods, compare sectors, and examine the specific mechanisms through which digital transformation affects each ESG dimension.32Su & Liang (2025)Examines how digital finance contributes to corporate ESG performance through productivity improvement and external analyst monitoring.Chinese listed firms from 2011–2023; 22,576 firm-year observations.Fixed-effects mediation model using corporate data, the Peking University Digital Financial Inclusion Index, and Huazheng ESG scores.Digital finance improves ESG performance directly and indirectly by increasing total factor productivity and attracting greater analyst attention. These findings show that digital finance supports sustainability through both internal efficiency and stronger external oversight.Previous studies more commonly examined how ESG performance affects productivity or analyst coverage rather than the reverse pathway. Further research should assess individual ESG dimensions and examine boundary conditions such as ownership, institutional quality, regional development, and market maturity.33Sutisna, Hidayat, Affandi, Komaruddin, & Pratama (2025)Examines how digital technology literacy and digital economy literacy influence the sustainability of micro and small businesses through the Technology Acceptance Model.Micro and small business owners in Banten Province, Indonesia; 162 respondents.Quantitative survey; PLS-SEM based on the Technology Acceptance Model.Digital technology literacy strengthens business sustainability, while digital economy literacy does not produce a clear direct effect. Perceived usefulness and ease of use encourage the adoption of digital tools, which subsequently supports more sustainable business operations.The evidence is limited to micro and small businesses in Banten and is dominated by culinary enterprises. Future studies should use broader sectoral samples and more comprehensive measures of digital economy literacy, including digital marketing and platform-based business capabilities.34Tan & Cui (2026)Investigates whether digital innovation improves corporate sustainability and whether economic policy uncertainty changes the strength of this relationship.Chinese A-share listed firms from 2014–2023.Quantitative panel-data study; robustness tests, DID-based validation, mechanism testing, heterogeneity analysis, and patent-based digital innovation analysis.Digital innovation enhances corporate sustainability by improving managerial efficiency and reducing short-term managerial orientation. Economic policy uncertainty strengthens this contribution, while firms with stronger green transformation capability and those operating in more developed markets obtain greater sustainability benefits.Existing research often examines the economic or environmental effects of digital innovation separately rather than treating corporate sustainability as an integrated outcome. Further studies should develop more accurate measures of emerging technologies, including generative artificial intelligence, blockchain, and other disruptive digital innovations.35Tian, Song, Qu, & Li (2025)Examines how ESG performance contributes to corporate value through innovation capability and whether digitalization strengthens this relationship in the textile and apparel industry.Chinese listed textile and apparel companies from 2013–2023; 408 firm-year observations.Quantitative panel-data study using two-way fixed effects, mediation testing, and moderation testing.Stronger ESG performance increases corporate value, partly by enhancing organizational innovation. Digitalization strengthens the relationship between ESG performance and corporate value but does not significantly improve the innovation pathway.The study does not directly test digital innovation as an antecedent of corporate sustainability because digitalization is positioned as a moderating factor. Further research should examine whether more advanced digital technologies and stronger internal digital capabilities enable ESG practices to generate innovation more effectively.36Wang, Li, & He (2024)Examines whether digital finance produces local and cross-regional spillover effects on corporate ESG performance.Chinese city–enterprise matched data from 2011–2022.Spatial econometric analysis to test local and neighbouring regional effects; mechanism and heterogeneity analysis.Digital finance improves corporate ESG performance within the focal region and in neighbouring areas. These spillovers occur through the movement of labour and capital and the diffusion of technology, with stronger effects in regions possessing better digital infrastructure and larger economic capacity.Previous studies primarily examined the direct local effects of digital finance and gave limited attention to cross-regional sustainability spillovers. Further research should investigate how institutional quality, infrastructure, and regional development differences shape these spatial effects.37Wang, Zhang, & Zhang (2026)Examines how the ideological background of chief executive officers affects corporate sustainability through green innovation, digital innovation, and integrated green–digital innovation.Chinese listed firms from 2012–2021; 7,645 observations from 1,633 firms.Quantitative panel-data analysis grounded in upper echelons theory and managerial discretion literature; mediation and moderation analysis.CEOs with stronger political affiliation improve environmental and social sustainability partly by encouraging green, digital, and integrated green–digital innovation. Greater managerial discretion strengthens the ability of innovation activities to generate sustainability outcomes.Digital innovation is not the primary independent variable because the study focuses on CEO characteristics. Further research should determine whether the identified innovation pathways remain applicable outside China and in organizational settings without politically embedded leadership structures.38Wang & Zhang (2025)Examines how financial technology contributes to corporate sustainability through supply-chain finance and evaluates the influence of organizational and environmental conditions.China’s A-share non-financial listed companies from 2012–2022.Panel-data analysis using fixed-effects, mediation-effect, moderation-effect, and heterogeneity models.Financial technology improves corporate sustainability directly and indirectly by strengthening supply-chain finance. The benefits are greater among firms with mature digital capabilities, organizations in technology-intensive industries, and companies operating in regions with stronger digital infrastructure and market institutions.Existing studies often emphasize direct technology effects and overlook organizational mechanisms and environmental boundary conditions. Further research should examine how regulatory systems, supply-chain structures, and regional digital readiness shape the sustainability benefits of financial technology.39Xu & Xu (2025)Examines how government open-data platforms influence corporate ESG performance.Chinese A-share listed firms from 2007–2023; city-level staggered implementation of government open data platforms.Staggered difference-in-differences approach; robustness tests, mechanism analysis, and heterogeneity analysis.Government open-data platforms improve ESG performance by reducing perceived uncertainty and increasing external stakeholder attention. The benefits are stronger where platform quality is higher and vary according to ownership structure and industry environmental intensity.Previous research has concentrated mainly on firm-level digital transformation and paid less attention to government digital governance. Further studies should compare different types and quality levels of public data platforms and examine their effects across industries, ownership structures, and institutional environments.40Yang & Luo (2024)Examines how the integration of digital and green transformation strengthens corporate sustainable development through resource, technological, and governance mechanisms.Chinese A-share listed companies from 2010–2022.Quantitative panel-data analysis; coupling coordination model, endogeneity tests, robustness tests, mechanism analysis, and heterogeneity analysis.Digital–green integration improves sustainable development by encouraging green technological innovation, increasing information transparency, and improving labour-resource allocation. Its contribution is stronger among larger firms, state-owned enterprises, and companies operating in industries with lower environmental uncertainty.Previous studies commonly examined digital transformation and green transformation separately. Further research should test the combined digital–green mechanism across countries, industries, organizational sizes, and different levels of environmental uncertainty.41Yao, Zhang, Sun, & Bo (2025)Examines how digital transformation contributes to corporate sustainability through internal managerial incentives and external analyst monitoring.Chinese A-share listed companies from 2012–2022; 26,085 valid observations.Quantitative panel regression with year and industry fixed effects; mediation analysis, robustness tests, and heterogeneity analysis.Digital transformation improves corporate sustainability by encouraging management through compensation incentives and strengthening external oversight through analyst attention. The benefits are more apparent among firms located in eastern regions and companies outside the growth stage.Previous research has largely emphasized direct effects, operational efficiency, and innovation mechanisms. Further studies should examine broader internal and external governance pathways, adopt more comprehensive sustainability measures, and test the relationships beyond Chinese listed firms.42Yilmaz, Aksoy, Tatoglu, & Bayraktar (2025)Examines the nonlinear relationship between digital maturity and corporate sustainability efficiency in an emerging-market context.Non-financial firms listed on Borsa Istanbul, Turkey; 30 firms from 2018–2022.Text mining to construct a corporate digitalization index; data envelopment analysis to measure corporate sustainability efficiency; panel regression analysis.Digital maturity initially reduces sustainability efficiency because firms face substantial investment, implementation, and adaptation costs. Once digital capabilities reach a more advanced stage, however, organizations begin to obtain operational and strategic benefits that improve sustainability efficiency.Earlier studies often treated digital transformation as a single adoption event and assumed an immediate positive sustainability effect. Further research should examine capability-development stages, transition costs, and nonlinear effects across different emerging economies and organizational contexts.43Yin, Su, & Ding (2024)Investigates the nonlinear influence of digital finance on corporate ESG performance and examines the mechanisms and contextual conditions shaping this relationship.Chinese A-share listed companies from Shanghai and Shenzhen Stock Exchanges, 2011–2021.Panel-data regression; nonlinear threshold analysis, mediation analysis, moderation analysis, heterogeneity analysis, and robustness tests.Digital finance initially constrains ESG performance but becomes beneficial after firms or regions achieve sufficient digital-finance maturity. Green technological innovation and public environmental attention help explain this transition, while regulation, environmental uncertainty, and firm-level digital transformation shape the strength of the relationship.Existing studies commonly assume a linear relationship between digital finance and ESG outcomes. Further research should identify maturity thresholds more precisely and examine how regulatory conditions, environmental uncertainty, and organizational digital readiness alter the sustainability effects of digital finance.44Ying & Jin (2023)Examines how technology-oriented and market-oriented digital transformation affect corporate sustainability and whether ambidextrous innovation strengthens these relationships.Chinese A-share listed companies from 2013–2021.Two-way fixed-effects model and two-stage least squares method.Both technological and market-based forms of digital transformation improve corporate sustainability. Exploratory and exploitative innovation further strengthen these effects, indicating that firms obtain greater sustainability value when digital transformation is supported by balanced innovation capabilities.Previous research has often measured digital transformation as a single aggregate construct. Further studies should distinguish among its different dimensions and examine which innovation capabilities enable firms to convert digital initiatives into sustainable outcomes.45Zada, Zada, Dhar, Ping, & Sarkar (2025)Examines how digital leadership promotes firm sustainability through green innovation and evaluates top-management innovativeness as an enabling condition.Chinese information technology sector; 413 employees from diverse organizational roles.Quantitative study with three-phase time-lagged data collection to reduce common method bias; hypothesis testing based on Organizational Learning Theory and Dynamic Capabilities Theory.Digital leadership strengthens firm sustainability directly and indirectly by encouraging green innovation. The contribution of digital leadership to green innovation becomes stronger when senior managers are more receptive to experimentation, technological change, and new ideas.Prior research has concentrated more heavily on organization-level digital transformation than on leadership-based mechanisms. Further studies should examine how digital leadership, managerial innovativeness, and green innovation interact across industries, countries, and organizational cultures.46Zhang, Wei, Feng, & Xu (2026b)Examines how digitalization affects ESG performance among agricultural firms and evaluates the organizational and contextual conditions that shape this effect.Chinese listed agricultural firms from 2013–2022.Longitudinal panel-data study using Ordinary Least Squares regression; moderation and heterogeneity analyses.Digitalization improves ESG performance by strengthening internal resource integration and information transparency. However, reliance on traditional organizational resources may reduce these benefits, suggesting that digital capabilities can substitute for less efficient conventional inputs. The effects also differ according to financial structure, market concentration, and regional conditions.Research on digitalization and ESG performance remains concentrated in manufacturing, finance, and technology-intensive sectors. Further studies should examine how agricultural firms convert digital investment into sustainability under resource constraints, environmental vulnerability, and unequal regional digital infrastructure.47Zhang, Huang, Chen, & Chen (2025)Investigates how policy-driven supply-chain digitalization affects corporate ESG performance and identifies the financial, technological, and human-capital mechanisms involved.Chinese A-share listed firms from 2009–2023.Difference-in-differences model using the Supply Chain Innovation and Application Pilot Policy as a quasi-natural experiment; mechanism and heterogeneity analyses.Supply-chain digitalization improves ESG performance by easing financing constraints, stimulating digital innovation, and upgrading the composition of organizational human capital. Its contribution is stronger when firms possess supportive governance arrangements and receive greater market attention.Previous research has provided limited causal evidence on the sustainability effects of supply-chain digitalization. Further studies should investigate the interaction between technological adoption, workforce restructuring, corporate governance, and supply-chain characteristics across different institutional environments.48Zhang, Wang, Zhu, & Song (2026a)Examines how executives’ attention to digital issues influences corporate sustainability through organizational resource-orchestration capabilities.Chinese A-share listed firms from 2012–2023.Panel-data analysis with endogeneity and robustness tests; mechanism, moderation, heterogeneity, and dimension-focused analyses.Executives’ digital attention improves sustainability by helping firms structure, combine, and deploy resources more effectively. Financial constraints weaken this contribution, whereas media attention strengthens it. The benefits are more evident in environmental performance than in short-term financial outcomes.Existing studies have rarely examined managerial cognition as an antecedent of digital transformation and sustainability. Further research should clarify how executive attention is converted into resource-allocation decisions and long-term outcomes under different financing, media, and governance conditions.49Zhu & Li (2025)Examines how the integration of digital and green transformation improves corporate sustainability and evaluates the role of environmental regulation.Chinese publicly listed firms from 2015–2023.Two-way fixed-effects model; mechanism analysis and moderation analysis.Digital and green transformation jointly produce stronger sustainability benefits than either transformation would create independently. This synergy operates through more effective resource integration and innovation, while environmental regulation further strengthens the relationship. The benefits vary across pollution intensity, competitive conditions, and intellectual-property protection.Previous studies have generally examined digital and green transformation separately. Further research should explain how organizations can operationalize their integration across different regulatory systems, market structures, environmental-risk levels, and intellectual-property regimes.