数字化转型中社会责任的实施：对企业创新绩效的机遇或挑战

IF 8.3 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-17 DOI:10.1002/csr.2970

Guanglei Zhang, Qi Xie, Huangting Gao, Jintao Lu, Nicola Cucari

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引用次数: 0

摘要

本研究探讨了企业社会责任在促进或阻碍高科技企业数字化转型创新绩效中的作用。本研究通过对2007年至2020年在沪深两市上市的11107家高新技术企业的数据进行实证分析，旨在阐明企业社会责任对企业创新的影响。结果表明，数字化转型与企业创新绩效之间存在正相关关系。此外，研究还发现研发投入强度具有显著的中介效应，表明研发投入的增加提高了数字化转型的效益。然而，研究也发现，企业社会责任的实施对这种关系起到了负向调节作用，这表明过度关注企业社会责任可能会在经济上造成负担，并可能不利于创新努力。这些发现为高科技公司的数字化转型、研发投资和企业社会责任之间复杂的相互作用提供了有价值的见解。

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Implementation of social responsibility in digital transformation: An opportunity or a challenge to corporate innovation performance

This study investigates the role of corporate social responsibility (CSR) in either facilitating or hindering the innovation performance of high-tech enterprises undergoing digital transformation. By empirically analyzing data from 11,107 high-tech enterprises listed on the Shanghai and Shenzhen stock exchanges between 2007 and 2020, the research aims to clarify the impact of CSR on corporate innovation. The results show a positive correlation between digital transformation and firm innovation performance. In addition, the study identifies a significant mediating effect of research and development (R&D) investment intensity, suggesting that increased R&D investment enhances the benefits of digital transformation. However, it also finds that CSR implementation negatively moderates this relationship, suggesting that an excessive focus on CSR can be economically burdensome and potentially detrimental to innovation efforts. These findings provide valuable insights into the complex interplay between digital transformation, R&D investment, and CSR in high-tech firms.

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.