ABSTRACT

In the context of the rapid development of the digital economy, the new problems encountered in the process of enterprise digital transformation have promoted the renewal of the theory of corporate social responsibility (CSR). This paper starts from the resource acquisition motivation, informal system, government regulation, discusses the enterprise to performance of green innovation, green finance, donation and other specific aspects the conduction paths of social responsibility to explain the enterprise for sustainable, more inclusive, more fair society based on the value of the digital society and their intrinsic motivation, so as to realize the digital development of economic benefit and social benefit. The research found that the digital economy has improved the access and application of internal and external resources of enterprises, and thus promoted enterprises to fulfill their social responsibilities. Secondly, the mutual promotion of corporate social responsibility and enterprise innovation ability, especially regarding green under the background of “dual-carbon”, which provides a new idea for enterprises to achieve sustainable development under the background of digital economy.