在数字技术快速发展与“双碳”战略目标交汇的历史背景下，企业如何通过实施数字技术提升经济效益与环境效益、实现可持续发展成为重要的研究问题。基于资源基础观和制度理论，采用2012—2020年沪深A股上市制造业企业中的重污染企业数据，探究数字技术应用与企业可持续发展绩效关系，探讨绿色创新的中介作用以及制度压力的调节作用。研究结果发现：数字技术应用对企业可持续发展绩效有显著正向影响，绿色创新在其中发挥部分中介作用；当规制性制度压力、模仿性制度压力较大时，数字技术应用与绿色创新绩效的正向关系增强。研究结论有助于拓展数字技术应用与企业可持续发展绩效关系的理论分析，同时，为促进企业可持续发展提供实践指导。

In the context of the historical meeting between the rapid development of digital technology and the carbon peak and neutrality targets, it has become an important research issue of how to realize the enterprise sustainable development of economic and environmental benefits through the implementation of digital technology . In the previous literature on digital technology，performance improvement and promotion of sustainable development, scholars have analyzed the impact mechanism from the perspective of supply chain, organizational culture and resource arrangement. However, under the guidance of the carbon peak and neutrality targets,can green innovation, as a strategic practice for enterprises to respond to national policies and face environmental challenges,help enterprises pursue "win-win" economic and environmental benefits？ It is an important strategy and approach to achieve sustainable development goals of enterprises, but few studies have investigated it as a bridge between digital technology application and sustainable development performance. According to the resource-based view, by improving the application level of digital technology, enterprises can better integrate green-related knowledge, information and technology resources, there by improving the green innovation ability, obtaining green core competitiveness, winning growth opportunities to achieve sustainable development. Therefore, green innovation may play a transmission role between digital technology application and sustainable development performance. Hence, the study aims to explore the relationship of digital technology application and sustainable enterprise performance with the mediating role of green innovation, and it also tries to verify the moderating effect of institutional pressure which plays the contingent role of external pressure.#br#On the basis of the resource-based view and institutional theory, this paper uses the data of heavy-polluting enterprises among Shanghai and Shenzhen A-share listed manufacturing enterprises from 2012 to 2020 to explore the relationship between digital technology application and enterprise sustainable development performance, and the mediating role of green innovation as well as the moderating role of institutional pressure. The empirical results find that digital technology application has a significant positive impact on the enterprise sustainable development performance, and green innovation plays the mediating role; when the coercive pressure and mimetic pressure are high, the relationship between the digital technology application and green innovation will be strengthened.#br#The main contributions of the study are as follows. First, this paper supplements the research on the relationship between the digital technology application and the enterprise sustainable development performance; besides, the measurement of digital technology applications is based on enterprise-level annual report text word frequency data, and reveals the mechanism by which the organization achieves sustainable development on the micro level. The conclusion of this paper echoes the view of former researchers. On the one hand, the research has deepened the understanding of the relationship between enterprise sustainable development performance through empirical testing; on the other hand, it expands the theoretical space of digital technology application and enterprise sustainable development. Secondly, this paper uses green innovation as a "bridge" to empirically test whether green innovation plays a mediating role between digital technology application and sustainable development performance. On the one hand, this paper studies the antecedents of green innovation at the micro level; on the other hand, it reveals the low-carbon value brought by digital technology application, which makes up for the limitation of the current research on the transmission mechanism of how digital technology application impact enterprise sustainable development performance, and provides new insights for enterprises to promote sustainable development performance. Finally, according to institutional theory, institutional pressure is incorporated into the research framework, and its moderating role in the relationship between digital technology application and green innovation is theoretically analyzed and tested. It expands the application context of institutional theory in the digital economy, and improves the applicability of the research on the integration of institutional theory and resource-based view in the context of the digital economy and the carbon peak and neutrality strategy.#br#The practical implications are proposed. First, enterprises should improve the application level of digital technology and the ability of green technology innovation, so as to realize the sustainable development. Second, for governments, it is necessary to improve top-level design and give full play to the guiding role of government policies on enterprises. Third, for industry associations, they need to guide healthy competition among enterprises to stimulate peer effect and trigger the green innovation ecology in the industry.#br#