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Digital finance, data factorization, and corporate responsibility fulfillment

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  • Wan, Yuanxing
  • Wu, Anqi
  • Wu, Cuidan

Abstract

This paper investigates the impact of digital finance and data factorization on corporate social responsibility (CSR) fulfillment, finding that digital finance significantly enhances enterprises’ active engagement in CSR. The development of data factorization also supports CSR advancement and serves as a key moderating factor in its relationship with digital finance. The effects of digital finance and data factorization on CSR vary significantly between state-owned and private enterprises.

Suggested Citation

  • Wan, Yuanxing & Wu, Anqi & Wu, Cuidan, 2025. "Digital finance, data factorization, and corporate responsibility fulfillment," Finance Research Letters, Elsevier, vol. 84(C).
  • Handle: RePEc:eee:finlet:v:84:y:2025:i:c:s1544612325010566
    DOI: 10.1016/j.frl.2025.107798
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    References listed on IDEAS

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    1. Lian, Yonghui & Ye, Tao & Zhang, Yiyang & Zhang, Lin, 2023. "How does corporate ESG performance affect bond credit spreads: Empirical evidence from China," International Review of Economics & Finance, Elsevier, vol. 85(C), pages 352-371.
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    Cited by:

    1. Xu, Bing & Xu, Hongyi & Wang, Yanping, 2025. "Digital finance, technology business incubation, and industrial chain resilience," Finance Research Letters, Elsevier, vol. 86(PG).

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