数字化转型对企业社会责任的影响及其机制分析  

The Impact of Digital Transformation on Corporate Social Responsibility and Its Channel Mechanism

作　　者：王爱萍 胡海峰[2] 郭兴方[3] WANG Aiping;HU Haifeng;GUO Xingfang(School of Economics,Beijing Technology and Business University,Beijing 100048;Business School,BNU,Beijing 100875;School of Economics,Henan University,Kaifeng 475004,China)

机构地区：[1]北京工商大学经济学院,北京100048 [2]北京师范大学经济与工商管理学院,北京100875 [3]河南大学经济学院,开封475004

出　　处：《北京师范大学学报（社会科学版）》2024年第2期119-129,共11页Journal of Beijing Normal University(Social Sciences)

基　　金：国家社会科学基金一般项目“数字金融提升产业链供应链韧性的效应、机制与实现路径研究”(23BJY120);北京工商大学数字商科与首都发展创新中心项目(SZSK202304)。

摘　　要：本文基于上市公司2011—2020年企业管理层讨论与分析文本,采取文本分析法提取“数字化转型”关键词,刻画企业的数字化转型行为,实证检验了企业数字化转型对社会责任的影响以及渠道机制。研究发现,企业数字化转型降低了企业参与社会责任活动的意愿,并呈现出一定的结构异质性。机制检验的结果显示,企业数字化转型,一方面因其高额的成本,挤占了原本企业社会责任的对应资源;另一方面,减少了战略性资源获取和管理者自利的社会责任动机。上述因素的叠加最终表现为企业社会责任参与程度的降低。有鉴于此,应该继续增加对企业数字化转型的政策倾斜和资金支持,鼓励企业在生产方式和管理结构上深度融合数字技术;加强对企业社会责任的观念教育;利用数字技术的信息监管优势,增强价值反馈机制,以提升企业社会责任表现。Based on the discussion and analysis text of the management of listed enterprises from 201l to 2020,this paper adopts the text analysis method to extract the keyword of"digital transformation",describes the digital transformation behavior of enterprises,and empirically tests the influence of enterprise digital transformation on social responsibility and its channel mechanism.It is found that enterprises'digital transformation significantly worsens the expression of social responsibility,and presents a certain structural heterogeneity.The results of mechanism test show that the digital transformation of enterprises,on the one hand,because of its high cost,occupies the original corresponding resources of corporate social responsibility,and on the other hand,it reduces the acquisition of strategic resources and the self-interested motive of managers'social responsibility.The superposition of the above factors ultimately results in the deterioration of the expression of corporate social responsibility.Finally,this paper puts forward policy suggestions from three aspects:increasing the policy preference and financial support for enterprises'digital transformation,and encouraging enterprises to deeply integrate digital technologies in their production methods and management structures;strengthening the concept of corporate social responsibility education and support for them;taking advantage of the information supervision advantages of digital technology and enhancing the value feedback mechanism to improve the performance of corporate social responsibility.

关 键 词：数字化转型 企业社会责任 成本挤占 融资约束 

分 类 号：F49[经济管理—产业经济]