Liu Jia, Zhang Chenglong

Lanzhou University of Finance and Economics

Abstract：

Against the backdrop of the booming digital economy and the deepening advancement of high-quality corporate development, digital transformation has become an inevitable choice for enterprises to enhance their core competitiveness and achieve sustainable development, while the fulfillment of corporate social responsibility (CSR) has evolved from passive compliance to active value creation driven by national strategies such as carbon peaking, carbon neutrality and common prosperity. This paper takes the interactive relationship between digital transformation and CSR performance as the core research entry point, adopting research methods including bibliometric analysis, inductive deduction and comparative analysis, to systematically sort out the research context, core viewpoints and evolutionary trends of domestic and foreign literatures on digital transformation-enabled CSR performance and the linked mechanism of CSR and corporate performance. On this basis, this paper clarifies the positive and negative impact mechanisms of digital transformation on CSR fulfillment, constructs a multi-dimensional and hierarchical path system for digital-enabled CSR performance, and dissects the internal transmission logic and boundary conditions of CSR performance to promote corporate financial and non-financial performance under the digital scenario. Furthermore, this paper summarizes the consensus and controversial issues in current research, points out the shortcomings of existing studies in theoretical system construction, empirical research methods and practical guidance, and prospects future research directions in this field. The research aims to bridge the fragmentation gap of current interdisciplinary research, enrich the theoretical extension of stakeholder theory and resource-based view in the digital economy era, and provide theoretical support and practical references for enterprises to coordinate digital transformation and CSR performance, as well as for government departments to formulate relevant supervision and incentive policies.

Key Words：

digital transformation; Corporate Social Responsibility (CSR); ESG performance; fulfillment paths; performance improvement mechanism; stakeholder theory; green innovation