How can corporate digital responsibility (CDR) be measured in line with corporate social responsibility (CSR)? A new theoretical approach in construction 4.0

Corporate responsibility in Civil Engineering in the digital era is changing rapidly. An attempt is made to make CDR more “tangible” by assigning and defining entrepreneurial approaches. This paper investigates the relationship between CSR and CDR based on a structured literature analysis, Internet research and Hermeneutic approach. The study examines the status quo of existing methods for measuring CDR and proposes a practicable framework for measuring successfully practiced CDR. The paper investigates the value‐based use of digitization and Artificial Intelligence (AI) as crucial factors to derive new ways to shape and catalyze the industry's assumption of human, social and environmental responsibility. The study defines a new approach to a corporate strategy in order to make the fulfillment of CSR measurable and assessable with regard to the effects of digital technological innovations on human, society and environment, taking into account current Environmental, Social, and Governance (ESG) regulations and guidelines.