孙光林, 方继明. 大数据发展对企业社会责任的影响研究[J]. 电子科技大学学报社科版, 2023, 25(2): 80-85. DOI: 10.14071/j.1008-8105(2022)-1058
引用本文: 孙光林, 方继明. 大数据发展对企业社会责任的影响研究[J]. 电子科技大学学报社科版, 2023, 25(2): 80-85. DOI: 10.14071/j.1008-8105(2022)-1058
SUN Guang-lin, FANG Ji-ming. Research on the Impact of Big Data Development on Corporate Social Responsibility[J]. Journal of University of Electronic Science and Technology of China(SOCIAL SCIENCES EDITION), 2023, 25(2): 80-85. DOI: 10.14071/j.1008-8105(2022)-1058
Citation: SUN Guang-lin, FANG Ji-ming. Research on the Impact of Big Data Development on Corporate Social Responsibility[J]. Journal of University of Electronic Science and Technology of China(SOCIAL SCIENCES EDITION), 2023, 25(2): 80-85. DOI: 10.14071/j.1008-8105(2022)-1058

大数据发展对企业社会责任的影响研究

Research on the Impact of Big Data Development on Corporate Social Responsibility

  • 摘要:
    目的/意义企业作为经济社会的重要主体,促进企业履行社会责任对于环境保护和可持续发展都具有重要意义。
    设计/方法基于我国A股上市公司2014~2020年数据为研究样本,利用固定效应面板数据模型实证检验了大数据发展对企业社会责任的影响。
    结论/发现大数据发展对企业社会责任具有显著正向影响,提高大数据发展水平有利于促进企业履行社会责任。企业数字化转型的中介效应显著,大数据发展可以通过促进企业数字化转型促进企业履行社会责任。异质效应表明,大数据发展对国有企业和大规模企业社会责任的影响显著为正,但对私企和小规模企业社会责任的影响不显著。

     

    Abstract: Purpose/Significance As an important part of the economy and society, the promotion of corporate social responsibility is of great significance to both environmental protection and sustainable development. Design/Methodology Based on the data of China’s A-share listed companies from 2014 to 2020, this paper empirically tests the impact of big data development on corporate social responsibility by using the fixed effect panel data model. Conclusions/Findings The results show that big data development has a significant positive impact on corporate social responsibility, and improving the level of big data development is conducive to promoting the fulfillment of corporate social responsibility. The mediation effect of corporate digital transformation is significant, and big data development can promote corporate social responsibility by facilitating corporate digital transformation. The heterogeneity effect shows that the impact of big data development on the social responsibility of state-owned enterprises and large-scale enterprises is significantly positive, while the impact on the social responsibility of private enterprises and small-scale enterprises is not significant.

     

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