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Online media supervision, development of digital finance, and corporate social responsibility

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  • Li, Yue
  • Li, Zhengyi
  • Yan, Yingchuan

Abstract

This study utilizes data from publicly listed companies between 2009 and 2023 to explore the impact mechanisms of online media supervision and digital finance development on corporate social responsibility (CSR) fulfillment. Empirical analysis reveals that online media supervision positively promotes CSR engagement, while the development of digital finance enhances companies' ability to fulfill their social responsibilities. Furthermore, digital finance development demonstrates a significant moderating effect in the relationship between online media supervision and CSR fulfillment. Additionally, the influence of online media supervision on CSR fulfillment exhibits threshold characteristics, with its impact varying according to the size of the company.

Suggested Citation

  • Li, Yue & Li, Zhengyi & Yan, Yingchuan, 2025. "Online media supervision, development of digital finance, and corporate social responsibility," Finance Research Letters, Elsevier, vol. 83(C).
    • Handle: RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325008918
    DOI: 10.1016/j.frl.2025.107632
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