企业数字化程度对企业社会责任影响的实证研究——基于流通行业的视角

An Empirical Study on the Impact of Enterprise Digitalization on Corporate Social Responsibility——From the Perspective of the Circulation Industry

随着新时代科技革命的迅猛发展,数字经济的发展深刻影响着世界经济的发展进程和发展形式,各国政府在相关政策中对数字化的重视程度不断提高,企业数字化转型规模持续扩大,转型速度不断加快,数字化对企业运营的生产、销售、服务、管理、监督等环节的影响愈加明显。数字化因素不仅显著关联企业经济相关表现,还对企业非经济相关绩效具有不容忽视的潜在影响。现阶段,数字化程度对企业非经济绩效影响的相关研究较为欠缺。随着双碳目标和绿色运营在国民经济发展中的重要性日益提升,企业社会责任的履行日益成为其发展的重要目标,企业数字化程度对企业社会责任表现的相关影响研究不仅对企业的发展进步具有重要意义,还对我国经济社会的发展具有重要的现实意义。

With the rapid development of the scientific and technological revolution in the new era,the development of the digital economy has profoundly affected the process of the development of the world economy and the forms of development;the governments of countries attach more importance to relevant policies on digitalization;the scale of the digital transformation of enterprises continues to expand;the speed of the transformation is constantly accelerating;the impact of digitalization on the production,sales,service,management and supervision of business operations is becoming more apparent.Digital factors are not only significantly associated with the economic performance of enterprises,but also have a potential impact on the non-economic performance of enterprises that cannot be ignored.At this stage,there is a lack of research on the impact of digitalization on the non-economic performance of enterprises.With the increasing importance of the goals of carbon peak and carbon neutrality and green operation in the development of the national economy,the flf1lment of corporate social responsibility has increasingly become an important goal of its development,and the study of the impact of the degree of enterprise digitalization on the performance of corporate social responsibility is.not only of great significance to the development of enterprises,but also of great practical significance to the development of China's economy and society.