Exploring the linkage between digital transformation, green innovation, and carbon neutrality: Implications for business sustainability
Achieving business sustainability progressively depends on alignment of digital transformation, green
innovation and carbon neutrality initiatives. This study aims to identify and prioritize the key factors
to achieve green innovation and carbon neutrality. Based on the Technology–Organization–Environ
ment (TOE) framework, the Grey Ordinal Priority Approach (G-OPA) is applied to evaluate the rela
tive importance of factors under uncertainty using insights from 14 industry experts. The results high
light 16 critical factors, with “Digital orientation”, “Innovation capability” and “Optimizing energy
consumption structure” as three most influential factors that businesses must address to effectively
integrate digital transformation strategies with sustainability initiatives. The study contributes a struc
tured understanding of how digital transformation drives sustainability and provides practical guidance
for managers and policymakers pursuing carbon-neutral strategies.