The Impact of Corporate Digital Responsibility on Enterprise Value：A Configuration Analysis Based on Internet Platform Enterprises

doi:10.16382/j.cnki.1000-5579.2024.05.013

Abstract

Abstract:

Digital technology not only creates value for enterprises, but also brings many negative impacts such as data security and technological disorder. Enterprises need to adopt a coherent and orderly approach to handle data and technology responsibly. Therefore, the new concept of corporate digital responsibility has emerged. Based on multiple types of data and Gioia Qualitative analysis methods, this paper analyzes the content of corporate digital responsibility. The results reveal that corporate digital responsibility includes nine dimensions: CDR culture, CDR governance mechanisms, digital security and privacy protection, data openness and sharing, data rights, digital inclusion, digital well-being, empowering environment and empowering society. These dimensions form a concentric circle model with gradually expanding influence. Taking 22 internet platform enterprises as research samples, this paper explores the multiple paths for enterprises to realize high enterprise value through digital responsibility from the perspective of configuration. It shows that internet platform enterprises can generate high enterprise value through three digital responsibility paths, that is, comprehensive, focused and gradual expanding; large platforms attach great importance to the construction of CDR culture; digital native platforms attach importance to the construction of CDR governance mechanisms; the expanded responsibility domain can obtain high enterprise value for the platform better than the core responsibility domain; empowering society is one of the main paths for platforms to create high enterprise value, while empowering environment is not obvious. This paper enriches the theoretical foundation of corporate digital responsibility research, and provides practical inspiration and feasible suggestions for enterprises to fulfill digital responsibility and respond to digital ethical crises.

Key words: corporate digital responsibility, enterprise value, internet platform enterprises, digitalization, digital responsibility paths, corporate social responsibility

Jian KE, Andi YU. The Impact of Corporate Digital Responsibility on Enterprise Value：A Configuration Analysis Based on Internet Platform Enterprises[J]. Journal of East China Normal University (Philosophy and Social Sciences), 2024, 56(5): 145-159.

Figures/Tables 6

条件变量	细分指标	指标内容和测度方法
CDR文化A	CDR文化词频A1	2021—2022年ESG报告中CDR文化词频占比
	数字责任文化A2	企业使命、愿景、价值观描述中表达了近似“科技向善”观念，加1
	公益平台个数A3	有影响的公益平台数目，例如，腾讯公益平台是民政部指定公益平台，且建有技术公益平台，加2
CDR治理机制B	CDR治理机制词频B1	2021—2022年ESG报告中CDR治理机制词频占比
	高级负责人岗位数B2	数据保护官、个人信息保护官等与减少技术负面影响相关的高级岗位数
	责任机构数B3	与治理性CDR相关的机构数，例如，腾讯个人信息保护及数据合规专班、美团数据合规和隐私保护委员会
	系统的责任治理规划或体系B4	建有与责任域相关的治理规划或方案体系，例如，腾讯建有隐私保护六项原则，加1
	与责任域有关的政策规章数B5	查询企业网站和ESG报告等资料，统计与CDR责任域有关的政策规章数
	数字责任沟通B6	就治理性CDR责任域与利益相关者沟通，如信息安全培训、信息安全周活动等，按活动次数汇总
核心责任域C	数字安全和隐私保护词频C1	2021—2022年ESG报告中数字安全和隐私保护词频占比
	数据开放共享词频C2	2021—2022年ESG报告中数据开放共享词频占比
	数据权利词频C3	2021—2022年ESG报告中数据权利词频占比
	数字安全和隐私认证个数C4	基于公开信息统计获得的与网络安全、数字安全、信息管理安全、隐私保护等核心责任域相关的认证个数
	是否提供过开放数据集C5	如百度开放ApolloScape大规模自动驾驶数据集，通过公开信息、搜索引擎检索等方式查阅各平台数据开放情况
	核心责任域特色议题数C6	履行相关责任时的特色活动、项目等，例如，腾讯参与零信任标准建设
扩展责任域D	数字包容词频D1	2021—2022年ESG报告中数字包容词频占比
	数字幸福词频D2	2021—2022年ESG报告中数字幸福词频占比
	WBA数字包容基准得分D3	世界基准联盟（WBA）公布的企业数字包容得分
	扩展责任域特色议题数D4	履行相关责任时的特色活动、项目等，如快手推进“护苗专项行动”，保护未成年人身心健康成长
赋能环境E	赋能环境发展词频E1	提取2021—2022年ESG报告中的赋能环境文本，基于数字技术词表，计算词频占比
	数字技术赋能的环境议题数E2	统计企业利用数字技术和资源参与的环境议题数，例如，抖音利用数字平台进行生物多样性宣传
	高等级环境议题数E3	企业设置对利益相关者和企业自身发展重要程度均属中高级别的环境议题数
赋能社会F	赋能社会发展词频F1	提取2021—2022年ESG报告中的赋能社会文本，基于数字技术词表，计算词频占比
赋能社会F	赋能社会发展的特色议题数F2	利用数字技术和资源赋能社会发展中的特色活动，如抖音利用数字平台参与非遗文化传承保护活动

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变量	模糊集校准			描述性统计
变量	完全隶属	交叉点	完全不隶属	均值	标准差	最小值	最大值
企业价值	45.900	36.000	13.250	30.932	14.361	2.000	48.500
CDR文化	0.493	0.199	0.046	0.265	0.212	0.010	1.000
CDR治理机制	0.533	0.310	0.136	0.349	0.193	0.034	1.000
核心责任域	0.557	0.258	0.085	0.295	0.175	0.005	0.667
扩展责任域	0.374	0.065	0.000	0.139	0.159	0.000	0.497
赋能环境	0.496	0.236	0.091	0.266	0.168	0.071	0.654
赋能社会	0.649	0.141	0.036	0.236	0.221	0.000	0.679

	高企业价值		非高企业价值
	一致性	覆盖度	一致性	覆盖度
高CDR文化	0.836	0.791	0.443	0.430
非高CDR文化	0.397	0.410	0.784	0.831
高CDR治理机制	0.847	0.795	0.471	0.454
非高CDR治理机制	0.418	0.435	0.787	0.841
高核心责任域	0.742	0.737	0.478	0.487
非高核心责任域	0.483	0.475	0.742	0.747
高扩展责任域	0.804	0.879	0.263	0.295
非高扩展责任域	0.356	0.320	0.892	0.823
高赋能环境	0.703	0.753	0.441	0.484
非高赋能环境	0.519	0.475	0.776	0.728
高赋能社会	0.744	0.778	0.388	0.416
非高赋能社会	0.441	0.413	0.793	0.760

条件	高企业价值				非高企业价值
	全面并进型	重点突出型	渐进扩展型		责任缺失
	S1	S2	S3a	S3b	NS1	NS2	NS3	NS4
CDR文化	●	◎	●	●	$\otimes $	$\otimes $	$\otimes $	◎
CDR治理机制	●	●	⊙	◎		$\otimes $	$\otimes $	$\otimes $
核心责任域	⊙	◎	◎		◎		◎	◎
扩展责任域	●	●	●	●	$\otimes $	$\otimes $	$\otimes $	$\otimes $
赋能环境		◎	⊙	⊙	◎	◎		⊙
赋能社会	●	●		◎	◎	◎	⊙
一致性	0.993	0.973	0.967	0.910	0.903	0.905	0.932	0.965
原始覆盖度	0.542	0.200	0.219	0.185	0.476	0.454	0.309	0.245
唯一覆盖度	0.349	0.034	0.031	0.032	0.072	0.050	0.026	0.033
总体一致性	0.974				0.896
总体覆盖度	0.677				0.638

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