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

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.