PDF(1276 KB)
Corporate digital responsibility:Structural exploration, measurement development and application validation
Liu Hailong, Yan Tingting
Science Research Management ›› 2026, Vol. 47 ›› Issue (10) : 128-137.
PDF(1276 KB)
PDF(1276 KB)
Corporate digital responsibility:Structural exploration, measurement development and application validation
With the deep penetration of digital technologies, while pursuing efficiency and competitiveness, enterprises are also confronted with digital ethical risks such as data misuse and algorithmic discrimination. Consequently, corporate digital responsibility (CDR) has increasingly attracted scholarly attention. However, extant studies on CDR still face challenges such as ambiguous conceptual definitions, fragmented dimensional structures, and weak measurement approaches, which constrain further theoretical exploration. This study aims to construct a structural framework and measurement scheme for CDR. First, building on a review of extant conceptual research, this study develops a digitalization-centered structural framework of CDR. In this framework, corporate social responsibility serves as an overarching value anchor at the upper level, while digital elements, digital technologies, digital management, and digital value constitute the core architecture following a dynamic "starting point-process-governance-outcomes" logic, through which CDR is articulated and operationalized. Second, a measurement scheme for CDR is designed by integrating procedures and methods including the construction of a feature lexicon, natural language processing, corporate impression management correction, and data calibration. Finally, the automotive manufacturing industry is selected for empirical measurement, providing initial evidence for the effectiveness of the proposed scheme. This study contributes to enhancing the clarity and measurability of CDR concept, not only laying a foundational for variable construction and measurement in quantitative research, but also providing referential indicators and a feasible scheme for assessing CDR.
corporate digital responsibility (CDR) / digitalization / structural framework / measurement / natural language processing (NLP)
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Corporate digital responsibility (CDR) is a recently developing new management concept in response to the increasing challenges caused by digital transformation. In Germany, this self-governance approach influenced the political discussions and led to a more integrative and collaborative multi-policy strategy beyond pure regulatory regimes. The launch of the German CDR-code by the German action group in June 2021 is a milestone to capture ethical problems in digitalised firms by voluntary commitments from signatories. However, little empirical evidence on the current state of CDR-initiatives at German corporations is available up-to now. This article addresses the identified research gap by performing a qualitative analysis of the disclosed information on CDR in nonfinancial reports of the DAX 30 companies from 2020. After a brief introduction, a literature review on CDR-related research activities is presented in Sect. 2, and the context and background of the study are specified. Section 3 presents the results of the empirical study on disclosed CDR-related information by German DAX 30 companies. Section 4 concludes with a discussion and discovers future research avenues on CDR. Corporate responsibility in the digital economy is a field of research that is open for different disciplines and especially theoretical normative research on CDR should be accelerated.
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