企业数字责任:数字时代企业社会责任的理论拓展与价值意蕴  

Corporate Digital Responsibility:Theoretical Development and Value Implication of Corporate Social Respon-sibility in the Digital Age

作　　者：姜雨峰 黄斯琦 潘楚林 李浩旋 Jiang Yufeng;Huang Siqi;Pan Chulin;Li Haoxuan(School of Public Administration,Changchun University of Technology;School of Biological and Agricultural Engineering,Jilin University)

机构地区：[1]长春工业大学公共管理学院 [2]吉林大学生物与农业工程学院

出　　处：《南开管理评论》2024年第3期245-256,I0045,I0046,共14页Nankai Business Review

基　　金：国家社会科学基金项目(22BGL092);吉林省教育厅社会科学研究项目(JJKH20240868SK、JJKH20241359SK)资助。

摘　　要：数字经济不仅重塑了传统的商业模式,给人们的工作和生活带来深刻变化,同时也面临一系列的伦理风险和道德困境,促使新兴概念“企业数字责任”应运而生。本文以分析企业数字责任的内涵为起点,以识别企业数字责任的治理体系为终点,从个体、企业和社会层面揭示企业数字责任的问题、内容、动因和结果,构建企业数字责任的双循环理论框架和作用机制模型,以期丰富社会责任的相关理论。本研究从治理对象、治理工具和治理模式三个方面阐述企业数字责任的治理体系,其中治理对象包括伦理治理、数据治理和算法治理;治理工具包括法律制度、行业规范和场景规制;治理模式包括敏捷治理、柔性治理和弹性治理。本文展望的未来研究则是集中对企业数字责任的本土化案例分析、评价指标体系构建和影响机制的实证检验进行探索。In recent years,corporate social responsibility has always been an important topic of concern in the theoretical and academic circles.Its research mainly focuses on the traditional corporate social responsibility based on manufacturing industry and the platform corporate social responsibility based on Internet enterprises.However,when facing the algorithmic black boxes and ethical dilemmas related to digital technology,existing research provides limited guidance for organizations.Therefore,the concept of corporate digital responsibility has emerged, and there is a consensus among various sectors of society on the need for continuous deepening and expansion of corporate digital responsibility in corporate practice and theoretical research. What is corporate digital responsibility? What are the main contents it contains? Why is corporate digital responsibility necessary in addition to corporate so-cial responsibility? Existing research has not provided clear answers to these questions, and this emerging concept has not been fully elaborated in academic research. This article takes corporate digital responsibility as the research object, comprehensively elaborates on the connotation, main content, motivation and results, and provides reference for subsequent research on corporate digital responsibility. The research results indi-cate that corporate digital responsibility clarifies the values and norms that enterprises should follow in the creation and operation of digital technology and data, helping them determine how to operate responsibly in the digital age. Research reveals the issues, content, motivations, and outcomes of corporate digital responsibility at the individual, corporate, and social levels, constructs a dual cycle theoretical framework and mechanism model for corporate digital responsibility, and enriches the relevant theories of social responsibility. The article elaborates on the governance system of corporate digital responsibility from three aspects: governance objects, governance tools, and gov

关 键 词：企业数字责任 人工智能 企业社会责任 企业伦理 责任治理 

分 类 号：F270[经济管理—企业管理] F49[经济管理—国民经济]