【摘要】 数字化时代的创业企业能否以及如何突破履行社会责任不力的困境？本文首先回顾了创业企业社会责任的概念,并结合企业社会责任过程框架,基于资源基础理论和利益相关者理论,从问题识别、战略决策、履行过程和信息披露四个方面,论证了元宇宙的革命性特征助力突破创业企业社会责任行动困境的机理。最后,结合元宇宙下创业企业履行社会责任的过程重构思路,提出创业企业履行社会责任的研究视角应该从现实互动转向虚拟互动、从单维身份转向多重身份,并提出未来重要的研究方向和重点研究问题。更多还原

【Abstract】 The fulfillment of social responsibility by entrepreneurial corporates is an important topic of academic research both domestically and internationally, especially due to the increasing importance of corporate sustainability, which has received great attention. However, current research has not yet explored how entrepreneurial corporates in the digital age can break through the dilemma of fulfilling social responsibility.This paper provides an overview of the concept of entrepreneurial corporate social responsibility(ECSR) and the current state of related research. Drawing upon the resource-based view and the stakeholder theory, this paper conducts a comprehensive analysis of the dilemma of CSR in entrepreneurial corporates by exploring four key dimensions: problem identification, strategic decisionmaking, implementation process, and information disclosure.This paper illustrates the potential of the Metaverse’s immersive, decentralized, and interactive features to overcome the dilemma of social responsibility actions faced by entrepreneurial corporates.Specifically, the Metaverse can identify social responsibility problems, reshape the decision-making logic of social responsibility strategies, break through the practical dilemma of social responsibility implementation, and broaden the digital channel of social responsibility disclosure.Moreover, this paper presents a novel framework for redefining the process of ECSR in the context of the Metaverse. In the identification process, entrepreneurial corporates can establish a system for recognizing social responsibility problems and evaluating their feasibility. During the decision-making process, entrepreneurial corporates can adjust both the fundamental logic and behavior related to social responsibility strategies. In the implementation process, entrepreneurial corporates can proactively assume social responsibility and leverage resources for innovation. During the disclosure process,entrepreneurial corporates can develop a hybrid mechanism for disclosing social responsibility information that integrates both virtual and real elements.Finally, this paper suggests that future research on ECSR should shift from real to virtual interactions and from unidimensional to multiple identities. To facilitate this shift, future research could investigate the implications of virtual interactions and the role of multiple identities in ECSR.更多还原