Search Results (8)

Technology is increasingly central to sustainability, yet frameworks built around the environmental–social–economic (E–S–Ec) triad and ESG disclosure regimes do not fully capture the governance problems created by interconnected digital and cyber–physical infrastructures. In this conceptual paper, Tech4.0 is used in a deliberately narrow working sense, focusing on AI-mediated decision systems, data/platform/cloud infrastructures, software dependency chains, and cyber–physical control environments in which opacity, infrastructural dependence, interdependence, and cascading failures create distinctive problems of governability and resilience. Against this background, the paper examines whether making the technological dimension explicit adds analytical value within sustainability architecture. It examines the case for treating Technological Sustainability (T) as a distinct analytical dimension/pillar insofar as it foregrounds system properties of the Technosphere that tend to be diluted when distributed across environmental, social, and economic categories. The paper then discusses the hierarchy T → Corporate Technological Responsibility (CTR) → Corporate Digital Responsibility (CDR) as a possible corporate-level operational pathway and outlines an exploratory measurement agenda structured around exposures, capabilities, and outcomes. Rather than offering empirical proof or a validated reporting architecture, the article provides a conceptual research program for later empirical inquiry into technological accountability under Tech4.0 conditions. Full article

Artificial Intelligence (AI) and Generative AI are transformative yet double-edged technologies with evolving risks. While research emphasises trustworthy, fair, and responsible AI by focusing on its “what” and “why,” it overlooks practical “how.” To bridge this gap in financial services, an industry at the forefront of AI adoption, this study employs a qualitative approach grounded in existing Responsible AI and Corporate Digital Responsibility (CDR) frameworks. Through thematic analysis of 15 semi-structured interviews conducted with professionals working in finance, we illuminate nine non-technical barriers that practitioners face, such as sustainability challenges, trade-off balancing, stakeholder management, and human interaction, noting that GenAI concerns now eclipse general AI issues. CDR practitioners adopt a more human-centric stance, emphasising consensus-building and “no margin for error.” Our findings offer actionable guidance for more responsible AI strategies and enrich academic debates on Responsible AI and AI-CDR symbiosis. Full article

This study aims to explore how Corporate Digital Responsibility (CDR) influences Jordanian banks’ performance. It focuses on four CDR dimensions—“social, technological, economic, and environmental”—and examines the mediating role of firm size in these relationships. This study is the first to empirically test the mediating effect of firm size in the relationship between CDR and firm performance in the Jordanian banking sector, providing a novel perspective on how digital ethics shape organizational success. Data were collected through a structured survey from 299 bank employees in Jordan. Structural Equation Modeling (SEM) was employed to assess the direct and indirect effects of CDR dimensions on firm performance, with firm size tested as a mediating variable. All four dimensions of CDR significantly and positively affect firm performance. Additionally, firm size plays a partial mediating role in the relationship between CDR and firm performance, indicating that larger banks may better leverage digital responsibility initiatives to enhance performance. The study relies on self-reported data from a single country (Jordan), which may limit generalizability. Future studies could adopt a longitudinal design or expand to other MENA countries for comparative analysis and broader insights. The findings suggest that Jordanian banks should invest in and prioritize CDR strategies, especially in economic and technological domains, to improve their organizational outcomes and stakeholder relationships. Enhancing firm size may amplify the positive impact of CDR. The findings of this study are robust, as validated by further analysis utilizing data from a customer survey. The results derived from customer viewpoints correspond with staff data, substantiating the beneficial influence of Corporate Digital Responsibility (CDR) on banking performance and affirming the substantial mediating effect of company size. Full article

The term “metaverse” came to the fore in 2021 when Facebook rebranded its corporate identity to Meta and signalled its intention to invest at least USD 10 billion in developing the concepts and related products that year. However, there is still little consensus in defining what constitutes the metaverse, although there is a widespread, though not universal, agreement that it will bring a wide range of benefits across society. More specifically, the advent and continuing evolution of the metaverse has strategic and operational implications for, and impacts on, industry and business at large. Adopting an inductive, interpretivist approach, this exploratory research article presents case examples of the guidance on the responsible development of the metaverse provided by two IT business services companies. This article identifies the major risks and responsibilities associated with the metaverse and assesses how companies might address these responsibilities. Very little research has been published in this area, and this article attempts to make a small contribution to filling this gap in the literature. This article finds that these responsibilities are largely in line with those currently associated with corporate digital responsibility, and concludes that the strategic impact and extent of regulatory change will depend on the nature of the metaverse that materialises in the forthcoming decade. Full article

This research paper explores the ethical considerations in using financial technology (fintech), focusing on big data, artificial intelligence (AI), and privacy. Using a systematic literature-review methodology, the study identifies ethical and privacy issues related to fintech, including bias, discrimination, privacy, transparency, justice, ownership, and control. The findings emphasize the importance of safeguarding customer data, complying with data protection laws, and promoting corporate digital responsibility. The study provides practical suggestions for companies, including the use of encryption techniques, transparency regarding data collection and usage, the provision of customer opt-out options, and the training of staff on data-protection policies. However, the study is limited by its exclusion of non-English-language studies and the need for additional resources to deepen the findings. To overcome these limitations, future research could expand existing knowledge and collect more comprehensive data to better understand the complex issues examined. Full article

As the digital era advances, many industries continue to expand their use of digital technologies to support company operations, notably at the customer interface, bringing new commercial opportunities and increased efficiencies. However, there are new sets of responsibilities associated with the deployment of these technologies, encompassed within the emerging concept of corporate digital responsibility (CDR), which to date has received little attention in the academic literature. This exploratory paper thus looks to make a small contribution to addressing this gap in the literature. The paper adopts a qualitative, inductive research method, employing an initial scoping literature review followed by two case studies. Based on the research findings, a simple model of CDR parameters is put forward. The article includes a discussion of a number of emergent issues—fair and equitable access, personal and social well-being, environmental implications, and cross-supply chain complexities—and a conclusion that summarises the main findings and suggests possible directions for future research. Full article

This paper presents a framework for our hypotheses that the independence of a board of directors and the use of digital technology might influence the way a corporation performs environmentally. For empirical verification of our thesis, we take a sample of 53 publicly listed Italian companies and look at data on their board composition, greenhouse gas emissions, and expenditures for the use of digital technologies of Enterprise Resource Planning (ERP) over a period of five years. What emerges from the test partially supports our predictions. In particular, we find that a higher level of board independence is associated with better environmental performance. There is no direct, statistically significant association between the use of digital technologies and environmental performance, so a greater use of digital technologies is not, in itself, sufficient to improve the environmental performance of a firm. However, our empirical analyses find that environmental performance is positively influenced by the use of digital technologies in firms that include a proportionately high number of independent directors on their boards. This research improves our understanding of antecedents of Corporate Digital Responsibility (CDR), showing how the share of independent directors on a board has a positive impact on CDR, understood here as the set of practices and behaviours that help an organisation use data and digital technologies in ways that are environmentally responsible. Full article

Managers and scholars require an appropriate conceptualization, as well as reliable and valid measures of corporate digital responsibility (CDR), to better understand and tackle issues involving CDR. Therefore, by combining insights from extant research on corporate responsibility in the digital realm, this article proposes to distinguish CDR into corporate digitized responsibility and corporate digitalized responsibility. Specifically, corporate digitized responsibility includes unbiased data acquisition, data protection, and data maintenance; corporate digitalized responsibility involves appropriate data interpretation, objective predicted results and tackling value conflicts in data-driven decision-making. Moreover, we also provide a valid measurement for CDR, and the findings demonstrate that a positive relationship exists between CDR and corporate digital performance. Finally, this article offers some suggestions for managers on how to tackle CDR issues and utilize digital technologies in appropriate ways. Full article