{"id":"https://openalex.org/W4388959323","doi":"https://doi.org/10.1108/jeim-04-2023-0177","title":"The impact of digitalization on CSR disclosure: a governance perspective","display_name":"The impact of digitalization on CSR disclosure: a governance perspective","publication_year":2023,"publication_date":"2023-11-23","ids":{"openalex":"https://openalex.org/W4388959323","doi":"https://doi.org/10.1108/jeim-04-2023-0177"},"language":"en","primary_location":{"id":"doi:10.1108/jeim-04-2023-0177","doi":"https://doi.org/10.1108/jeim-04-2023-0177","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jeim-04-2023-0177","pdf_url":null,"source":{"id":"https://openalex.org/S141478581","display_name":"Journal of Enterprise Information Management","issn_l":"1741-0398","issn":["1741-0398","1758-7409"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Enterprise Information Management","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079611473","display_name":"Xiaoyan Jin","orcid":"https://orcid.org/0000-0002-1301-0078","observed_orcids":["https://orcid.org/0000-0002-1301-0078"]},"institutions":[{"id":"https://openalex.org/I52179390","display_name":"University of Waikato","ror":"https://ror.org/013fsnh78","country_code":"NZ","type":"education","lineage":["https://openalex.org/I52179390"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"XiaoYan Jin","raw_affiliation_strings":["New Zealand University of Waikato Institute, The University of Waikato, Hamilton, New Zealand"],"raw_orcid":"https://orcid.org/0000-0002-1301-0078","affiliations":[{"raw_affiliation_string":"New Zealand University of Waikato Institute, The University of Waikato, Hamilton, New Zealand","institution_ids":["https://openalex.org/I52179390"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5053051055","display_name":"Sultan Sikandar Mirza","orcid":"https://orcid.org/0000-0002-8044-9945","observed_orcids":["https://orcid.org/0000-0002-8044-9945"]},"institutions":[{"id":"https://openalex.org/I52179390","display_name":"University of Waikato","ror":"https://ror.org/013fsnh78","country_code":"NZ","type":"education","lineage":["https://openalex.org/I52179390"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Sultan Sikandar Mirza","raw_affiliation_strings":["School of Accounting, Finance and Economics (SAFE), Waikato Management School, The University of Waikato, Hamilton, New Zealand"],"raw_orcid":"https://orcid.org/0000-0002-8044-9945","affiliations":[{"raw_affiliation_string":"School of Accounting, Finance and Economics (SAFE), Waikato Management School, The University of Waikato, Hamilton, New Zealand","institution_ids":["https://openalex.org/I52179390"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I52179390"],"apc_list":null,"apc_paid":null,"fwci":5.1753,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":{"value":0.95056164,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":99},"biblio":{"volume":"37","issue":"1","first_page":"170","last_page":"200"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13616","display_name":"Governance, Compliance, and Sustainability","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digitalization","display_name":"digitalization","score":0.8529999852180481},{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.8330000042915344},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.871999979019165},{"id":"https://openalex.org/keywords/managerial-power","display_name":"managerial power","score":0.9110000133514404},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":1.0},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.984000027179718},{"id":"https://openalex.org/keywords/a-share-listed-firms","display_name":"A-share listed companies","score":0.7889999747276306},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.7139999866485596},{"id":"https://openalex.org/keywords/corporate-sustainability","display_name":"corporate sustainability","score":0.5770000219345093}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.7753020524978638},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7082852721214294},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6797372102737427},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6269105672836304},{"id":"https://openalex.org/C63479239","wikidata":"https://www.wikidata.org/wiki/Q7353546","display_name":"Robustness (evolution)","level":3,"score":0.550480842590332},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5145213007926941},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5117156505584717},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.4945203959941864},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.49197646975517273},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.43566352128982544},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.43207159638404846},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.17301005125045776},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.12699267268180847},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.08545637130737305},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.08152994513511658},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/jeim-04-2023-0177","doi":"https://doi.org/10.1108/jeim-04-2023-0177","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jeim-04-2023-0177","pdf_url":null,"source":{"id":"https://openalex.org/S141478581","display_name":"Journal of Enterprise Information Management","issn_l":"1741-0398","issn":["1741-0398","1758-7409"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Enterprise Information Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.47620001435279846,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":87,"referenced_works":["https://openalex.org/W1542309814","https://openalex.org/W1560673141","https://openalex.org/W1895036200","https://openalex.org/W1947223498","https://openalex.org/W1963888479","https://openalex.org/W1970500666","https://openalex.org/W1994041879","https://openalex.org/W1998930711","https://openalex.org/W2007362997","https://openalex.org/W2008919488","https://openalex.org/W2017528446","https://openalex.org/W2033150565","https://openalex.org/W2035551893","https://openalex.org/W2044757591","https://openalex.org/W2052683623","https://openalex.org/W2057897933","https://openalex.org/W2074562468","https://openalex.org/W2081090239","https://openalex.org/W2081847496","https://openalex.org/W2092879895","https://openalex.org/W2130954557","https://openalex.org/W2139382679","https://openalex.org/W2164623173","https://openalex.org/W2168930496","https://openalex.org/W2301227504","https://openalex.org/W2514058329","https://openalex.org/W2593122468","https://openalex.org/W2613879460","https://openalex.org/W2727195390","https://openalex.org/W2742401204","https://openalex.org/W2750856673","https://openalex.org/W2752617332","https://openalex.org/W2770116749","https://openalex.org/W2788787936","https://openalex.org/W2790325100","https://openalex.org/W2793838027","https://openalex.org/W2803655257","https://openalex.org/W2897660362","https://openalex.org/W2900233517","https://openalex.org/W2900508633","https://openalex.org/W2904512373","https://openalex.org/W2924105954","https://openalex.org/W2946401145","https://openalex.org/W2958060351","https://openalex.org/W2990913944","https://openalex.org/W2994105600","https://openalex.org/W2996662138","https://openalex.org/W3001740231","https://openalex.org/W3018401043","https://openalex.org/W3026057412","https://openalex.org/W3038075357","https://openalex.org/W3058794382","https://openalex.org/W3093949161","https://openalex.org/W3097710429","https://openalex.org/W3122394326","https://openalex.org/W3124535323","https://openalex.org/W3125047912","https://openalex.org/W3128141824","https://openalex.org/W3134502181","https://openalex.org/W3141896038","https://openalex.org/W3174407404","https://openalex.org/W3183442805","https://openalex.org/W3189273928","https://openalex.org/W3194977970","https://openalex.org/W3199667675","https://openalex.org/W3206999821","https://openalex.org/W3210095991","https://openalex.org/W3210734070","https://openalex.org/W3212774648","https://openalex.org/W3216642334","https://openalex.org/W4205137933","https://openalex.org/W4210881845","https://openalex.org/W4220833844","https://openalex.org/W4237202775","https://openalex.org/W4280644557","https://openalex.org/W4281814818","https://openalex.org/W4283362343","https://openalex.org/W4283721848","https://openalex.org/W4283793902","https://openalex.org/W4285126423","https://openalex.org/W4292981646","https://openalex.org/W4293859723","https://openalex.org/W4295778431","https://openalex.org/W4310691033","https://openalex.org/W4315489644","https://openalex.org/W4360962736","https://openalex.org/W4380569377"],"related_works":["https://openalex.org/W4393244679","https://openalex.org/W7164196118","https://openalex.org/W7133923095","https://openalex.org/W7148628224","https://openalex.org/W4380569377","https://openalex.org/W4366813822","https://openalex.org/W4416000073","https://openalex.org/W4404593313","https://openalex.org/W4367849023","https://openalex.org/W4416006581"],"abstract_inverted_index":{"Purpose":[0],"Digitalization":[1,298],"is":[2,115,234,253,273,322],"increasingly":[3],"important":[4],"for":[5,208,371,381],"promoting":[6],"authentic":[7],"CSR":[8,13,56,107,166,172,185,203,229,250,268,293,352,361],"practices.":[9],"Firms":[10],"with":[11,98,197],"higher":[12,198],"levels":[14,200],"motivate":[15],"their":[16,20,24,310],"employees":[17],"to":[18,47,72,102,126,154,282,376],"pursue":[19],"goals":[21],"and":[22,83,106,111,139,160,211,228,231,249,267,270,288,299,360,374],"demonstrate":[23],"social":[25],"responsibility.":[26],"However,":[27],"the":[28,64,150,156,170,180,224,243,262,284],"literature":[29],"has":[30,148,217,316],"not":[31],"adequately":[32],"examined":[33],"how":[34,53,74,104,112,327,348],"firm-level":[35],"digitalization":[36,54,105,199,227,248,266,359],"influences":[37,351],"corporate":[38],"sustainability":[39,300],"from":[40,124,384],"a":[41,58,94,218,306,313,356],"governance":[42,75,118,328],"perspective.":[43],"This":[44,91,205,338],"study":[45,69,92,147,177],"aims":[46,71],"fill":[48],"this":[49,68,88,113,146,176,232,271,331],"gap":[50],"by":[51,117,237,343],"exploring":[52],"affects":[55,330],"disclosure,":[57,230,251,269],"key":[59],"aspect":[60],"of":[61,131,134,158,165],"sustainability,":[62],"at":[63,305,312],"firm":[65,247,382],"level.":[66],"Furthermore,":[67,175],"also":[70,178,368],"investigate":[73],"factors,":[76],"such":[77],"as":[78],"management":[79,215],"power,":[80],"internal":[81,240],"control":[82,241],"minority":[84,259],"shareholder":[85],"pressure,":[86],"moderate":[87],"effect.":[89],"Design/methodology/approach":[90],"employs":[93],"fixed":[95],"effect":[96,221,233,272,287],"model":[97],"robust":[99,281],"standard":[100],"errors":[101],"analyze":[103],"disclosure":[108,167,173,294,353],"are":[109,137,141,280,362],"related":[110],"relationship":[114,264,311,332],"moderated":[116],"heterogeneity":[119,329],"among":[120],"Chinese":[121,194],"A-share":[122,195],"companies":[123],"2010":[125],"2020.":[127],"The":[128,188,366],"sample":[129],"consists":[130],"2,339":[132],"firms,":[133],"which":[135,252],"360":[136],"SOEs":[138,210],"1,979":[140],"non-SOEs.":[142,212,277],"To":[143],"ensure":[144],"robustness,":[145],"excluded":[149],"observations":[151],"in":[152,182,256,276,333,354],"2020":[153],"avoid":[155],"effects":[157],"COVID-19":[159],"used":[161],"an":[162,290],"alternative":[163,291],"measure":[164],"based":[168],"on":[169,326,347],"HEXUN":[171,292],"index.":[174],"explores":[179],"link":[181,225],"various":[183],"corporate-level":[184],"settings.":[186],"Findings":[187],"regression":[189],"findings":[190],"reveal":[191],"that:":[192],"First,":[193],"firms":[196],"disclose":[201],"less":[202],"information.":[204],"finding":[206],"holds":[207],"both":[209,363,372],"Second,":[213],"stronger":[214],"power":[216],"negative":[219,244,263],"moderating":[220],"that":[222],"weakens":[223],"between":[226,246,265],"mainly":[235],"driven":[236],"SOEs.":[238,257],"Third,":[239],"attenuates":[242],"association":[245],"more":[254,274],"pronounced":[255],"Finally,":[258],"shareholders":[260],"exacerbate":[261],"evident":[275],"These":[278],"results":[279],"excluding":[283],"potential":[285],"COVID":[286],"using":[289],"index":[295],"measure.":[296],"Originality/value":[297],"have":[301],"been":[302,317],"widely":[303],"discussed":[304],"macro":[307],"level,":[308],"but":[309],"micro":[314],"level":[315],"largely":[318],"overlooked.":[319],"Moreover,":[320],"there":[321],"hardly":[323],"any":[324],"evidence":[325,346],"emerging":[334],"economies,":[335],"especially":[336],"China.":[337],"paper":[339,367],"addresses":[340],"these":[341],"issues":[342],"providing":[344],"empirical":[345],"digital":[349,379],"transformation":[350],"China,":[355],"context":[357],"where":[358],"rapidly":[364],"evolving.":[365],"offers":[369],"implications":[370],"practitioners":[373],"policymakers":[375],"design":[377],"appropriate":[378],"strategies":[380],"development":[383],"diverse":[385],"business":[386],"perspectives.":[387]},"counts_by_year":[{"year":2026,"cited_by_count":9},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":6}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2023-11-24T00:00:00"}
