Using Chinese A-share listed companies in Shanghai and Shenzhen from 2011 to 2021 as research sam-ples,a bidirectional fixed effect model,intermediary effect model,and moderating effect model were constructed to deeply explore the impact and mechanism of digital transformation on corporate social responsibility fulfillment.Re-search found that digital transformation can promote the fulfillment of corporate social responsibility,further verif-ying the mechanism effects of internal control,corporate financing constraints,and corporate audit quality.
digital transformationcorporatesocial responsibilityinternal controlfinancing constraintaudit quality
维普
万方数据
