企业数字责任对企业价值的影响--基于互联网平台企业的组态分析  

The Impact of Corporate Digital Responsibility on Enterprise Value:A Configuration Analysis Based on Internet Platform Enterprises

作　　者：柯健[1] 余安帝 Ke Jian;Yu Andi

机构地区：[1]安徽财经大学管理科学与工程学院,安徽蚌埠233030

出　　处：《华东师范大学学报（哲学社会科学版）》2024年第5期145-159,174,共16页Journal of East China Normal University（Humanities and Social Sciences）

基　　金：安徽省高校人文社会科学研究重点项目“平台企业社会责任评价与履责路径研究——大数据视角”(项目编号:SK2021A0235)。

摘　　要：数字技术为企业创造价值的同时也带来数据安全、技术失序等诸多负面问题,企业需要采用连贯有序的方法负责任地处理数据和技术,企业数字责任这一新兴概念应运而生。基于多类资料和Gioia质性分析方法,探究企业数字责任内容,结果表明:企业数字责任包含CDR文化、CDR治理机制、数字安全与隐私保护、数据开放共享、数据权利、数字包容、数字幸福、赋能环境、赋能社会9个维度,形成影响范围逐渐扩大的同心圆模型。以22家互联网平台企业为研究样本,基于组态视角探究企业通过数字责任实现高企业价值的多重路径,结果发现:互联网平台企业可通过全面并进型、重点突出型和渐进扩展型等3种数字责任路径产生高企业价值;大型平台重视CDR文化建设;数字原生平台重视CDR治理机制构建;相对于核心责任域,扩展责任域更能为平台赢得高企业价值;赋能社会是平台创造高企业价值的主要路径之一,赋能环境则不明显。上述探讨及结论丰富了企业数字责任研究的理论基础,同时为企业履行数字责任、应对数字化伦理危机提供了实践启示与可行建议。Digital technology not only creates value for enterprises,but also brings many negative impacts such as data security and technological disorder.Enterprises need to adopt a coherent and orderly approach to handle data and technology responsibly.Therefore,the new concept of corporate digital responsibility has emerged.Based on multiple types of data and Gioia Qualitative analysis methods,this paper analyzes the content of corporate digital responsibility.The results reveal that corporate digital responsibility includes nine dimensions:CDR culture,CDR governance mechanisms,digital security and privacy protection,data openness and sharing,data rights,digital inclusion,digital well-being,empowering environment and empowering society.These dimensions form a concentric circle model with gradually expanding influence.Taking 22 internet platform enterprises as research samples,this paper explores the multiple paths for enterprises to realize high enterprise value through digital responsibility from the perspective of configuration.It shows that internet platform enterprises can generate high enterprise value through three digital responsibility paths,that is,comprehensive,focused and gradual expanding;large platforms attach great importance to the construction of CDR culture;digital native platforms attach importance to the construction of CDR governance mechanisms;the expanded responsibility domain can obtain high enterprise value for the platform better than the core responsibility domain;empowering society is one of the main paths for platforms to create high enterprise value,while empowering environment is not obvious.This paper enriches the theoretical foundation of corporate digital responsibility research,and provides practical inspiration and feasible suggestions for enterprises to fulfill digital responsibility and respond to digital ethical crises.

关 键 词：企业数字责任 企业价值 互联网平台企业 数字化 数字责任路径 企业社会责任 

分 类 号：F49[经济管理—产业经济] F270F275