Digitalization has emerged as a multidimensional and strategic process that transforms not only production and service operations but also the functioning of financial systems, public finance practices, and corporate governance in contemporary economies. Advanced technologies such as artificial intelligence, big data, blockchain, and the Internet of Things reduce costs, accelerate transaction speeds, enhance transparency and traceability, and expand financial access, thereby reinforcing financial sustainability in terms of profitability, risk management, liquidity, and long-term value creation. Digital financial reporting, fintech innovations, and inclusive finance models foster trust in capital markets, enable more informed investment decisions, facilitate access to low-cost funding for businesses, and promote sustainable growth. At the macro level, digitalization broadens the tax base, strengthens accountability in public financial management, and contributes to financial stability by enabling more efficient allocation of public resources. Theoretical frameworks, including the Resource-Based View, dynamic capabilities, digital capital, and the Technology Acceptance Model, provide valuable insights into the mechanisms through which digitalization influences financial performance and sustainability. Nevertheless, this transformation entails significant risks, such as cybersecurity threats, regulatory gaps, the digital divide, and structural vulnerabilities in cryptocurrency markets. Overall, evidence suggests that digitalization acts as a critical catalyst for accelerating green innovation, supporting inclusive finance, and achieving sustainable development objectives; However, realizing its full potential requires robust regulatory frameworks, advanced digital literacy, resilient infrastructure, and adaptive institutional capacities. Consequently, digitalization should be viewed not merely as a driver of economic efficiency but as a strategic instrument for integrating sustainability objectives across institutional, financial, and societal dimensions.