IDEAS home Printed from https://ideas.repec.org/a/wly/corsem/v33y2026i2p1815-1831.html

Global Evolution of Social Responsibility in Smart‐Service Industries: Insights From a Cross‐Sector Hybrid Large Language Models Approach

Author

Listed:
  • Ziyuan Xia
  • Saixing Zeng
  • Anchen Sun
  • Huabin Sun
  • Xiaodong Cai

Abstract

The rapid development of smart services has driven the evolution of social responsibility among global enterprises, while also presenting new challenges to their operational management. In the continuous iterations of smart services, the emerging digital ecosystem has demonstrated multidimensional characteristics, virtual‐real integration, and multi‐stakeholder interactions in management practices. This study introduces smart service social responsibility (SSSR), a comprehensive framework that extends traditional CSR and ESG models by integrating multidimensional, cross‐space, and multi‐stakeholder panoramic analyses to address the unique ethical and operational challenges of the digital ecosystem. Using a hybrid text‐analysis methodology (TF‐IDF scoring and LLM‐based evaluation), we analyze 7858 sustainability reports across five major sectors (consumer goods, technology, financial, healthcare, and services) to reveal how firms prioritize sustainability issues and identify sector‐specific patterns in smart‐service industries. Our analysis reveals that environmental topics dominate, accounting for an average of 49.0% of dimension‐level mentions and leading in four of the five sectors studied, whereas legal and ethical themes receive 42.25% fewer mentions on average. Meanwhile, physical space topics constitute nearly three‐quarters (76.5%) of the total, in contrast to virtual space themes, which represent approximately one‐quarter (23.5%). Furthermore, analysis of stakeholder attention reveals a strong focus on platforms (42.4%) and communities (23.8%), which together account for over 66.2% of the discourse, while emerging agents, such as algorithm engineers and smart bots, remain significantly underrepresented. The novelty of our research is demonstrated through uncovering how firms prioritize topics of social responsibility in sustainability reporting and revealing sector‐specific patterns that highlight prominently featured content. These insights offer important guidance for regulators, businesses, and investors seeking to align smart‐service frontiers with responsible practices.

Suggested Citation

  • Ziyuan Xia & Saixing Zeng & Anchen Sun & Huabin Sun & Xiaodong Cai, 2026. "Global Evolution of Social Responsibility in Smart‐Service Industries: Insights From a Cross‐Sector Hybrid Large Language Models Approach," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 33(2), pages 1815-1831, March.
    • Handle: RePEc:wly:corsem:v:33:y:2026:i:2:p:1815-1831
    DOI: 10.1002/csr.70257
    as

    Download full text from publisher

    File URL: https://doi.org/10.1002/csr.70257
    Download Restriction: no
    File URL: https://libkey.io/10.1002/csr.70257?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Jean-Pascal Gond & Olivier Herrbach, 2006. "Social Reporting as an Organisational Learning Tool? A Theoretical Framework," Journal of Business Ethics, Springer, vol. 65(4), pages 359-371, June.
    2. Stephanie M. Noble & Martin Mende, 2023. "The future of artificial intelligence and robotics in the retail and service sector: Sketching the field of consumer-robot-experiences," Journal of the Academy of Marketing Science, Springer, vol. 51(4), pages 747-756, July.
    3. Kathan, Manuel C. & Utz, Sebastian & Dorfleitner, Gregor & Eckberg, Jens & Chmel, Lea, 2025. "What you see is not what you get: ESG scores and greenwashing risk," Finance Research Letters, Elsevier, vol. 74(C).
    4. Tim Loughran & Bill McDonald & James R. Otteson, 2023. "How Have Corporate Codes of Ethics Responded to an Era of Increased Scrutiny?," Journal of Business Ethics, Springer, vol. 183(4), pages 1029-1044, April.
    5. Olaf Weber, 2014. "Environmental, Social and Governance Reporting in China," Business Strategy and the Environment, Wiley Blackwell, vol. 23(5), pages 303-317, July.
    6. Kirsten Martin, 2019. "Ethical Implications and Accountability of Algorithms," Journal of Business Ethics, Springer, vol. 160(4), pages 835-850, December.
    7. Sun Lee & Craig Carroll, 2011. "The Emergence, Variation, and Evolution of Corporate Social Responsibility in the Public Sphere, 1980–2004: The Exposure of Firms to Public Debate," Journal of Business Ethics, Springer, vol. 104(1), pages 115-131, November.
    8. Renzo Junior & Peter Best & Julie Cotter, 2014. "Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon," Journal of Business Ethics, Springer, vol. 120(1), pages 1-11, March.
    9. Shuili Du & Kun Yu, 2021. "Do Corporate Social Responsibility Reports Convey Value Relevant Information? Evidence from Report Readability and Tone," Journal of Business Ethics, Springer, vol. 172(2), pages 253-274, August.
    10. Tahniyath Fatima & Said Elbanna, 2023. "Corporate Social Responsibility (CSR) Implementation: A Review and a Research Agenda Towards an Integrative Framework," Journal of Business Ethics, Springer, vol. 183(1), pages 105-121, February.
    11. Xiaoran Jia & Kiridaran Kanagaretnam, 2025. "Digital Inclusion and Financial Inclusion: Evidence from Peer-to-Peer Lending," Journal of Business Ethics, Springer, vol. 196(2), pages 345-380, January.
    12. Antonio Cimino & Vincenzo Corvello & Ciro Troise & Asha Thomas & Mario Tani, 2025. "Artificial Intelligence Adoption for Sustainable Growth in SMEs: An Extended Dynamic Capability Framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(5), pages 6120-6138, September.
    13. Ivan Montiel & Alvaro Cuervo-Cazurra & Junghoon Park & Raquel Antolín-López & Bryan W. Husted, 2021. "Implementing the United Nations’ Sustainable Development Goals in international business," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(5), pages 999-1030, July.
    14. Oliver Williams, 2014. "The United Nations Global Compact: What Did It Promise?," Journal of Business Ethics, Springer, vol. 122(2), pages 241-251, June.
    15. Thomas Puschmann & Valentyn Khmarskyi, 2024. "Green fintech: Developing a research agenda," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 2823-2837, July.
    16. Ties de Kok, 2025. "ChatGPT for Textual Analysis? How to Use Generative LLMs in Accounting Research," Management Science, INFORMS, vol. 71(9), pages 7888-7906, September.
    17. Soohun Kim & Aaron Yoon, 2023. "Analyzing Active Fund Managers’ Commitment to ESG: Evidence from the United Nations Principles for Responsible Investment," Management Science, INFORMS, vol. 69(2), pages 741-758, February.
    18. Pasquale Latella & Stefania Veltri, 2024. "The drivers of nonfinancial disclosure quality: A systematic literature review analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(6), pages 5524-5542, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Caterina Lucarelli & Sabrina Severini, 2024. "Anatomy of the chimera: Environmental, Social, and Governance ratings beyond the myth," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4198-4217, July.
    2. Yuan Li & Yongchun Huang & Yupeng Zhao & Zi Ye, 2025. "The Impact of Corporate Environmental, Social, and Governance Performance on Total Factor Productivity: An Analysis of the Moderating Effect of Environmental Uncertainty," Sustainability, MDPI, vol. 17(19), pages 1-24, September.
    3. Alfonso Del Giudice & Silvia Rigamonti, 2020. "Does Audit Improve the Quality of ESG Scores? Evidence from Corporate Misconduct," Sustainability, MDPI, vol. 12(14), pages 1-16, July.
    4. Kuo Zhou & Xianghui Jin & Xinru Li & Yunqing Tao, 2024. "Enhancing sustainable development through effective disclosure: Corporate environmental performance and readability," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 274-291, January.
    5. Robert Kudłak, 2025. "Greenwashing or Striving to Persist: An Alternative Explanation of a Loose Coupling Between Corporate Environmental Commitments and Outcomes," Journal of Business Ethics, Springer, vol. 197(2), pages 355-370, March.
    6. Meri Frig & Martin Fougère & Veronica Liljander & Pia Polsa, 2018. "Business Infomediary Representations of Corporate Responsibility," Journal of Business Ethics, Springer, vol. 151(2), pages 337-351, August.
    7. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2016. "Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 219-243, October.
    8. Jinhao Liu & Zhifang Zhou & Tao Zhang & Hua Zhang, 2025. "Investigating How Geographic Proximity to Tourist Destinations Triggers Corporate ESG Behavior," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 46(7), pages 3849-3874, October.
    9. Niyi Ogunbiyi & Artie Basukoski & Thierry Chaussalet, 2021. "An Exploration of Ethical Decision Making with Intelligence Augmentation," Social Sciences, MDPI, vol. 10(2), pages 1-14, February.
    10. Maha Faisal Alsayegh & Rashidah Abdul Rahman & Saeid Homayoun, 2020. "Corporate Economic, Environmental, and Social Sustainability Performance Transformation through ESG Disclosure," Sustainability, MDPI, vol. 12(9), pages 1-20, May.
    11. Bianca Alves Almeida Machado & Lívia Cristina Pinto Dias & Alberto Fonseca, 2021. "Transparency of materiality analysis in GRI‐based sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(2), pages 570-580, March.
    12. Gan, Xiaojun & Hui, Wang, 2025. "What Constrains Bank Rent-Seeking: Firm's Carbon Disclosure Quality or Digital Transformation?," Finance Research Letters, Elsevier, vol. 86(PE).
    13. Zhen Li & Yitong Sun & Jinhao Liu & Yi Li & Zhifang Zhou, 2024. "Corporate violations and bank debt cost: The insurance effect of corporate social responsibility," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4487-4503, September.
    14. Rekha Rao-Nicholson & Htwe Htwe Thein & Yifan Zhong, 2024. "A thematic analysis of the links between multinational enterprises’ corporate social responsibility and the Sustainable Development Goals in Myanmar," Journal of International Business Policy, Palgrave Macmillan, vol. 7(2), pages 203-223, June.
    15. Jiacai Xiong & Zelin Yang & Lijuan Xiao & Yushu Zhu, 2025. "Environmental judicial reform and corporate greenwashing: evidence from China’s environmental public interest litigation pilot," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-16, December.
    16. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
    17. Cheng, Qiang & Lin, Pengkai & Zhao, Yue, 2025. "Does generative AI facilitate investor Trading? Early evidence from ChatGPT outages," Journal of Accounting and Economics, Elsevier, vol. 80(2).
    18. Mou, Saiya & Wang, Xinquan & Hu, Feng, 2025. "Does privatization hurt ESG? The role of state-owned imprinting," Energy Economics, Elsevier, vol. 151(C).
    19. Su, Dan & Zhang, Lijun & Peng, Hua & Saeidi, Parvaneh & Tirkolaee, Erfan Babaee, 2023. "Technical challenges of blockchain technology for sustainable manufacturing paradigm in Industry 4.0 era using a fuzzy decision support system," Technological Forecasting and Social Change, Elsevier, vol. 188(C).
    20. Roberto Cerchione & Renato Passaro & Viviana Sicardi, 2025. "Do no Significant Harm (DNSH) Principle in Corporate Sustainability Strategies: Towards a Methodological Framework," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(6), pages 7528-7552, November.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:corsem:v:33:y:2026:i:2:p:1815-1831. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1002/(ISSN)1535-3966 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.