Research on the Impact of Corporate Digital Responsibility Fulfillment on Supply Chain Commercial Credit Financing in the Context of Digital Transformation
In the era of digital transformation,the application of digital technology has promoted innovation in business models and expanded the connotation of corporate social responsibility,giving rise to the concept of corpo-rate digital responsibility.Meanwhile,the problem of difficult and expensive financing is a common challenge faced by most enterprises in their operation and development process.Supply chain commercial credit financing,with its advantages of flexibility,convenience,low cost,and less constraints,has become a new way to alleviate this prob-lem.How to enhance corporate commercial credit financing has become a focal point of concern in both theoretical and practical fields.In the context of digital transformation,this paper analyzes and explores the impact of corpo-rate digital responsibility fulfillment on commercial credit financing,as well as the mechanism of the intermediary transmission path of corporate financial restatement.Research has shown that fulfilling corporate digital responsibil-ity not only has a direct positive impact on commercial credit financing,but also enhances supply chain commercial credit financing by effectively suppressing financial restatement.This enriches and expands the theoretical research on corporate digital responsibility and commercial credit financing,and provides new ideas and methods for fulfil-ling corporate digital responsibility and solving the practical problems of"difficult and expensive financing"in the current digital context.
Digital TransformationCorporate Digital ResponsibilityCommercial Credit FinancingFinancial Restatement