Intelligence analysis of digital technology innovation empowering enterprise green transformation: an empirical examination of mediating and moderating effects

Enterprise green transformation is a core pathway for achieving sustainable development goals. Using firm-level data from China during the period of 2011–2023, this study demonstrates digital technology innovation significantly promotes it (with an effect coefficient of 0.001, p < 0.01), and the conclusion remains robust after a series of tests. The mediation effect analysis indicates that new digital technologies facilitates green transformation by enhancing operational efficiency, the mediation pathway explains about 29% of the overall effect transmission mechanism. The analysis also reveals that the research and development expenditure intensity plays a moderating role with an effect coefficient of 0.001, p < 0.01. Heterogeneity analysis shows that in firms with low financing constraints and high industry competition, digital technology innovation demonstrates a more pronounced ability to advance green transformation. This study provides robust theoretical support and empirical evidence and achieves coordinated and sustainable economic and environmental development.