A display substrate, a method for manufacturing the same and a display device are provided. The display substrate includes a base substrate, wherein a plurality of first touch electrodes is separated from each other and arranged on a first surface of the base substrate, first conductive lines and second conductive lines intersect each other and are arranged on a second surface of the base substrate, and each of the first touch electrodes is electrically connected to the first conductive line through the respective first via hole penetrating the base substrate.