Author(s)

Jiangning Chen ¹

Affiliation(s)

¹ School of Business Administration, Guizhou University of Finance and Economics, Guiyang, Guizhou, 550025, China

Corresponding Author

Jiangning Chen

ABSTRACT

With the rapid development of the Digital Economy, traditional business models have been profoundly reshaped, and people's work and lifestyles have undergone dramatic changes. However, this transformation is not entirely positive. While the Digital Economy promotes social progress, it also introduces a series of ethical risks and Moral Dilemmas. For instance, issues such as Data Privacy Breach, Algorithmic Bias, and Technological Monopoly have become increasingly prominent, attracting widespread attention and deep reflection from various sectors of society. Against this backdrop, "Corporate Digital Responsibility" (CDR) has emerged as an important concept to address these challenges, gradually becoming a focal point of interest in both academia and practice. This paper reviews existing literature, summarizing the conceptual definition, theoretical framework, practical manifestations, and influencing factors of Corporate Digital Responsibility. Finally, it evaluates existing research and identifies future research directions.

KEYWORDS

Corporate Digital Responsibility; Digital Ethics; Corporate Management

CITE THIS PAPER

Jiangning Chen, Corporate Digital Responsibility and Digital Ethics: A Review. Accounting and Corporate Management (2025) Vol. 7: 84-91. DOI: http://dx.doi.org/10.23977/acccm.2025.070312.

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