数字化转型对企业履行社会责任的影响研究

Research on Impact of Digital Transformation on Social Responsibility of Corporate

选用2011—2021年中国沪深A股上市企业作为研究样本,构建双向固定效应模型、中介效应模型和调节效应模型,深入探究数字化转型对企业履行社会责任的影响和作用机制。研究发现,数字化转型能够促进企业履行社会责任,进一步验证了企业内部控制、企业融资约束和企业审计质量的机制作用效应。

Using Chinese A-share listed companies in Shanghai and Shenzhen from 2011 to 2021 as research samples,a bidirectional fixed effect model,intermediary effect model,and moderating effect model were constructed to deeply explore the impact and mechanism of digital transformation on corporate social responsibility fulfillment.Research found that digital transformation can promote the fulfillment of corporate social responsibility,further verifying the mechanism effects of internal control,corporate financing constraints,and corporate audit quality.