Industrial green technology innovation has become an important content in achieving high-quality economic growth and comprehensively practicing the new development concept in the new era. This paper measures the efficiency of industrial green technology innovation and regional differences based on Chinese provincial panel data from 2005 to 2018, using a combination of the super efficiency slacks-based measure (SBM) model for considering undesirable outputs and the Dagum Gini coefficient method, and discusses and analyses the factors influencing industrial green technology innovation efficiency by constructing a spatial econometric model. The results show that: firstly, industrial green technology innovation efficiency in China shows a relatively stable development trend, going through three stages: “stationary period”, “recession period” and “growth period”. However, the efficiency gap between different regions is obvious, specifically in the eastern > central > western regions of China, and the industrial green technology efficiency innovation in the central and western regions is lower than the national average. Secondly, regional differences in the efficiency of industrial green technology innovation in China are evident but tend to narrow overall, with the main reason for the overall difference being regional differences. In terms of intra-regional variation, variation within the eastern region is relatively stable, variation within the central region is relatively low and shows an inverted ‘U’ shaped trend, and variation within the western region is high and shows a fluctuating downward trend. Thirdly, the firm size, government support, openness to the outside world, environmental regulations and education levels contribute to the efficiency of industrial green technology innovation. In addition, the industrial structure hinders the efficiency of industrial green technology innovation, and each influencing factor has different degrees of spatial spillover effects.

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The increasing focus on environmental, social, and corporate governance (ESG) has led to a growing interest in how firms’ internal behaviors affect their contributions in promoting sustainable economic development and fulfilling social responsibility. While previous studies have often explored the impact of internal controls on corporate investment decisions, little attention has been paid to the impact of internal controls on corporate green innovation. To this end, we explored the relationship between internal control, environmental investment, and green innovation using data from 2014–2019 for A-share listed companies in Shanghai and Shenzhen, China. The regression results show that there is a significant positive relationship between internal control and corporate green innovation. The improvement of internal control has a significant positive impact on firms’ active adoption of environmental protection investment. Environmental investment plays a partially mediating role in the process of internal control’s influence on green innovation. This implies that the effect of internal control on green innovation further affects green innovation through the indirect effect of environmental investment, in addition to the direct effect. Moreover, through further research, we find that the above influence relationship is significantly present in both heavily polluting and non-heavily polluting enterprises, as well as in state-owned and private enterprises, but is more significant in heavily polluting firms and private firms. Finally, this study responds to the debate on whether internal controls inhibit or promote enterprise innovation. We advocate further research on this issue in the future in terms of the differences in the accountability systems and customs of firms’ decision-making in different countries.