對於公司來說，為了達到更好的企業社會責任（CSR）表現，發展環境（綠色）相關的技術創新是關鍵方法之一。然而，在發展綠色創新時，公司會需要面臨幾個難點。首先，綠色創新的開發相對複雜。其次，公司開發綠色創新需要較多的時間成本。上述的因素都可能會導致高層管理者是否要執行綠色創新發展的計劃。本研究以美國公司為例，探討 IT 投資如何影響公司的綠色創新。同時，本研究也同時探討將高層管理者的激勵與企業社會責任目標對齊是否能增強資訊科技在促進綠色創新方面的作用。我們的結果發現了透過管理階層鼓勵行為對 IT 投資與綠色創新相連接的新機制。其次，我們強調了將企業社會責任和報酬連結的誘因在加強資訊科技投資與綠色創新互動中的重要作用。透過我們的研究，我們突顯了公司在 IT 投資和管理階層誘因上的資源配置的重要性及可能帶來的互補效果。

Environmental technology innovation is one of the crucial ways to achieve better CSR performance. However, there are several difficulties for firms. First, green innovation is relatively complicated to develop. Second, it takes time for firms to develop green innovation, but top managers may hesitate to execute related initiatives. This study uses U.S. companies as examples to examine how IT investments influence firms’ green innovation. It also explores whether aligning top managers’ incentives with CSR goals can enhance the role of IT in boosting green innovation. We find that investment on technology leads to an increase on a firm’s green innovation. Moreover, we investigate the interaction effect of CSR contracting with IT investment and green innovation. This study first identifies a novel mechanism that links IT investment to green innovation. Second, we emphasize the important role of CSR contracting in intensifying the interaction between IT investment and green innovation. With our results, we highlight the complementarity between a firm’s resource arrangement on IT investment and its incentives to managers.

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