Factors Influencing the Development of Digital Corporate Social Responsibility
DOI: 10.23977/acccm.2022.040703 | Downloads: 14 | Views: 680
Author(s)
Linyang Han 1
Affiliation(s)
1 Digital Economy School, University of Sanya, Sanya, China
Corresponding Author
Linyang HanABSTRACT
In recent years, the lack of social responsibility (SR) has aroused public concern. As the carrier of SR, corporate responsibility has received constant attention. In view of this, this paper studies the influencing factors (IF) of the development of digital corporate (DC) SR from the perspective of IF. This paper briefly analyzes digital enterprise(DE) and corporate SR-related theories and analyzes and assumes the factors affecting the development of DC SR. Finally, through the empirical analysis of the factors affecting the quality of information disclosure in SR reports, it shows that active disclosure of SR information plays a significant role in eliminating the negative impact on enterprises.
KEYWORDS
Digital Enterprise, Social Responsibility, Development Impact, Research on Influencing FactorsCITE THIS PAPER
Linyang Han, Factors Influencing the Development of Digital Corporate Social Responsibility. Accounting and Corporate Management (2022) Vol. 4: 14-21. DOI: http://dx.doi.org/10.23977/acccm.2022.040703.
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