Author(s)

Linyang Han ¹

Affiliation(s)

¹ Digital Economy School, University of Sanya, Sanya, China

Corresponding Author

Linyang Han

ABSTRACT

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 Factors

CITE 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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