Trend 3: Management nodes are controllable. In the context of digital economy, information asymmetry is further broken, the black box in the process of corporate social responsibility management is gradually opened, corporate performance and non-responsibility behaviors become traceable, and key management nodes tend to be controllable: First, the management node can be controlled in advance, and enterprises can use digital tools to achieve scientific prediction of social responsibility input-output situation, and do what they can before implementing social responsibility behavior. This is not only conducive to solving the current practical dilemma that corporate social responsibility cannot be effectively measured in the cost and value dimensions, but also to strengthening the confidence of enterprises in performing their responsibilities, but also to reducing the cost of performing their responsibilities and improving the efficiency of performing their responsibilities. Second, the management node is controllable, in the context of the digital economy, all the performance and default behaviors of enterprises have become digital traces, visible, traceable and traceable. On the one hand, these digital traces can become the regulatory basis for stakeholders to perform their responsibilities; On the other hand, when an enterprise's operation and management behavior touches the red line of morality, ethics and law, digital traces can also give real-time and accurate early warning to the enterprise, helping the enterprise to respond quickly and actively. As mentioned above, the controllability of corporate social responsibility management nodes will significantly reduce the risk and cost of corporate responsibility performance, thus promoting the normalization of corporate social responsibility practice.
Trend 4: Efficient management communication. Responsibility communication is an important part of corporate social responsibility management. Through responsibility communication, enterprises release performance information to stakeholders and accept their supervision. In the context of the digital economy, stakeholders have more diversified channels to receive information, and the effectiveness of information also promotes the communication of corporate social responsibility management to become more efficient: First, the release of corporate responsibility information will shift from annual reporting to real-time communication. The traditional annual information release method of Corporate Social Responsibility Report (CSR report) will be replaced by real-time release of all media, and enterprises can use we-media and social media means to release responsibility actions to the public at any time and in a timely manner, so as to change the post-responsibility communication to pre-event and in-event communication. Second, the release of corporate accountability information will shift from one-way reporting to efficient interaction. With the help of digital tools, the process of corporate responsibility tends to be scenarioized, and two-way responsibility communication with stakeholders can be realized, so as to effectively improve the awareness and participation of stakeholders on corporate responsibility behavior. It is worth noting that while digital technology changes the channels and speed of responsibility communication, it also makes enterprises have to face a wider range of responsibility communication objects, and stakeholder supervision often evolves into supervision by the whole people, which undoubtedly increases the pressure and challenge of corporate social responsibility management.
Trend five: Management value spillover. With the continuous advancement of corporate social responsibility activities in China, the judgment of "responsibility = value" has gradually replaced the mindset of "responsibility = cost". In the context of the digital economy, the content of corporate responsibility is diversified and the way of corporate responsibility is intelligent, which promotes the transformation of corporate social responsibility management effectiveness from single dimension to multi-dimension, forming a multiple value system of "economic value + social value + environmental value + cultural value". At the same time, the digital ecosystem strengthens the stickiness among stakeholders, and the high degree of internal correlation makes the externality of corporate responsibility behavior continuously increase, and the trend of value spillover is more significant. A certain corporate responsibility behavior is likely to bring a disruptive and long-term value impact to the society.
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