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The Impact of Digital Economy on Corporate Social Responsibility

In: Proceedings of the 2023 International Conference on Economic Management, Financial Innovation and Public Service (EMFIPS 2023)

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  • Xiaoli Ge

    (Zhejiang University of Finance and Economics, School of Accounting)

Abstract

The continuous development of digitalization has brought about changes in the digital economy while corporate social responsibility has also received public attention. This paper explores the effect of corporate social responsibility in different regions of digital economy development by focusing on the samples of A-share listed companies for the period from 2010 to 2021. The results indicate that corporate social responsibility is beneficial to return on assets and loan costs that lag by one year, and the return on assets has time benefits. In cities with a faster digital economy, corporate social responsibility can significantly increase the return on assets in the next period, but it has no significant impact on the cost of the next loan. Moreover, non-state-owned corporation increase the rate of return on assets dramatically more than state-owned enterprises. This paper explores the impact of corporate social responsibility from the perspective of digital economy and provides enlightenment for promoting social development and economic transformation and upgrading.

Suggested Citation

  • Xiaoli Ge, 2024. "The Impact of Digital Economy on Corporate Social Responsibility," Advances in Economics, Business and Management Research, in: Peng Dou & Keying Zhang (ed.), Proceedings of the 2023 International Conference on Economic Management, Financial Innovation and Public Service (EMFIPS 2023), pages 453-465, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-441-9_40
    DOI: 10.2991/978-94-6463-441-9_40
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