所属栏目:公司金融/公司治理

How Digital Transformation Driving Corporate Social Responsibility- Empirical Evidence from China's A-Share Listed Companies
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发布日期:2025年11月06日 上次修订日期:2025年11月06日

摘要

Enterprise digital transformation has become an inevitable trend in the digital economy era that can significantly impact enterprises. This paper takes the data of A-share listed companies from 2006 to 2022 as a sample to explore the effect of enterprise digital transformation on listed companies' corporate social responsibility and the mechanism of its role. It was found that corporate digital transformation can significantly enhance Csr(Corporate social responsibility), and enterprise digital transformation has a noticeable enabling effect on Csr, which can dramatically improve Csr. The relationship between the two still holds after the robustness test. It has been found that digital transformation can affect Csr by enhancing the green innovation capability of enterprises, the fairness of internal compensation distribution, and the sustainable development capability of enterprises. Heterogeneity analysis reveals that corporate digital transformation's impact on Csr fulfillment performance is more significant for non-state-owned firms and firms in the central and eastern regions. In addition, corporate financing constraints and government innovation subsidies influence Csr.
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Shihui Miao How Digital Transformation Driving Corporate Social Responsibility- Empirical Evidence from China's A-Share Listed Companies (2025年11月06日) https://www.cfrn.com.cn/lw/16446

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