Utilizing data from Chinese A-share listed from 2009 to 2022, and taking the establishment of national big data comprehensive pilot zone as the quasi-natural experiment scenario, this paper explores the impact and mechanisms of regional data elements allocation on the corporate green governance performance. The results show that the regional data elements allocation can improve the corporate green governance performance, with corporate digital transformation acting as the pathways. Heterogeneity analysis indicates that regional data elements allocation has a more significant impact on non-state-owned enterprises, high-tech enterprises, and those in the eastern regions. This research study provides theoretical basis and practical reference for government departments to effectively allocate data resources.