Abstract:     With the deepening integration of digital technology, the boundaries of multi-stakeholder responsibilities and content have undergone significant changes in the Web 3.0 metaverse mobile internet. However, current research on corporate social responsibility in the context of the metaverse faces urgent issues such as conceptual ambiguity, unclear boundaries, and a lack of integration in frameworks. Therefore, it is worthwhile for them further exploring systematically the content of corporate social responsibility under the context of Web 3.0. Standardizing the governance of corporate digital responsibility, and achieving multi-agent collaborative value creation are also significant. Taking the perspective of corporate digital responsibility, with AI companies as the research object, this study, based on a literature review, summarized the characteristics of the metaverse and corporate digital responsibility, and at the same time defined the digital responsibility and digital governance of AI companies in the context of the metaverse by constructing a research framework for corporate digital responsibility and its digital governance separately. It was found that: (1) Corporate digital responsibility is embodied in the normalization of data values and technological innovation in the metaverse ecosystem. The resulting changes have generated in corporate digital responsibility management subjects, performance carriers and digital supervision. (2) The purpose of corporate digital responsibility governance is to achieve a digital responsibility governance ecosystem with multi-stakeholder interaction. It is mainly achieved through three paths: strengthening individual governance of technology developers, linking the governance of "virtual digital humans" and "perceptual intelligent humans", and governing the digital business community. The conclusions will enrich the literature of corporate digital responsibility in the context of Web 3.0, and it will also provide reference for standardizing corporate digital responsibility practices. 

Key words: metaverse, AI enterprise, corporate digital responsibility, digital innovation