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In the context of global sustainable development, dual transformation combining digital transformation and green transition has become a strategic requirement for businesses. The study synthesizes documents, focuses on clarifying concepts related to dual transformation, including digital transformation and green transition, and analyzes the mutual relationship between digital transformation and green transition. The study emphasizes that digital transformation plays a catalyst role in promoting green efficiency, while green transition is the driving force for digitalization. In addition, the study also systematizes a number of theoretical frameworks, including TOE (Technology Organization-Environment), Institutional Theory, Resource Based View (RBV), and Dynamic Capabilities, to suggest a new theoretical framework for measuring and evaluating dual transformation. In addition, the study gathers initial successful results in the implementation of digital technology and green technology for energy management, emission reduction, transparent ESG reporting, and sustainable product development at three typical enterprises, including Vinamilk, Hoa Phat, and Vinfast. A limitation of this study is that it has not conducted quantitative or empirical analysis on a large data sample, so the level of statistical generalization is still limited. However, the study still has important academic contributions when systematizing and generalizing the theoretical foundation while clarifying the two-way relationship between digital transformation and green transition in the process towards sustainable development goals of Vietnamese enterprises.
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