关键词: 企业数字责任, 数字技术, 理论构建, 作用机制

Abstract:    With the advent of the digital era, the lack and alienation of digital responsibility have frequently emerged, triggering widespread digital trust crises. Current research on Corporate Digital Responsibility (CDR) remains in its nascent stage, with no unified consensus on its conceptual boundaries. Scholars predominantly focus on fragmented issues such as algorithmic accountability, while in-depth explorations of its research scope, foundational theories, influencing factors, and mechanisms of action remain insufficient. To address this deficiency, this study first synthesized scholars′ definitions and research perspectives to conceptualize CDR, categorizing it into four dimensions: social, environmental, economic, and technological responsibilities. Second, it delineated the research trajectory and core themes of CDR through temporal distribution analysis, co-citation analysis, and keyword co-occurrence network mapping. Furthermore, drawing on existing scholarship, the paper constructed theoretical frameworks grounded in the stakeholder theory and the power-responsibility equilibrium theory from a digital perspective, systematically examining external societal environments and internal organizational factors that influence CDR, along with their operational mechanisms. Finally, by identifying current research limitations and proposing advancements in content exploration, methodological innovation, and contextual embedding, this study has outlined future directions for CDR research. In addition, employing systematic literature review and bibliometric analysis, this paper has conducted a structured synthesis and visualization of extant CDR literature, aiming to provide valuable insights for subsequent research in this field.

Key words: corporate digital responsibility, digital technology, theoretical construction, action mechanism