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<p>Under the background of information technology, the implementation of e-government has improved the institutional environment of firms. Based on the transaction cost theory and institutional theory, we construct the theoretical relationship between this improvement of the institutional environment and corporate social responsibility (CSR). Using the e-government data of 31 provinces and the CSR data of listed firms from 2009 to 2018 in China, we find that e-government implementation significantly enhances CSR. This effect is more pronounced for listed companies in non-state, regulated industries, and eastern regions. The mechanism analysis shows that reducing transaction costs and improving the capabilities of external actors are essential channels for e-government to enhance CSR. Our research implicates that the implementation of e-government can be a “simple” tool for governments to improve their institutional environment to encourage firms to act in a more responsible way.</p>

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Can the improvement of institutional environment promote corporate social responsibility in the context of information technology? ——An exploratory study

  • 期刊论文

  • 发表日期：

    2025年8月20日

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  • Rong Ran,
  • Di Dong,
  • Hetong Jia,
  • Yi Xie

摘要

Under the background of information technology, the implementation of e-government has improved the institutional environment of firms. Based on the transaction cost theory and institutional theory, we construct the theoretical relationship between this improvement of the institutional environment and corporate social responsibility (CSR). Using the e-government data of 31 provinces and the CSR data of listed firms from 2009 to 2018 in China, we find that e-government implementation significantly enhances CSR. This effect is more pronounced for listed companies in non-state, regulated industries, and eastern regions. The mechanism analysis shows that reducing transaction costs and improving the capabilities of external actors are essential channels for e-government to enhance CSR. Our research implicates that the implementation of e-government can be a “simple” tool for governments to improve their institutional environment to encourage firms to act in a more responsible way.