نوع مقاله : مقاله پژوهشی
نویسندگان
گروه مدیریت، دانشکده علوم اداری و اقتصاد، دانشگاه اراک، اراک، ایران
چکیده
در عصر دیجیتال، سازمانها با چالشهای متعددی در زمینه مسئولیتپذیری دیجیتال و تأثیر آن بر عملکرد مالی مواجه هستند. این پژوهش با هدف بررسی تأثیر مسئولیت دیجیتال شرکتی بر عملکرد مالی با درنظر گرفتن نقش میانجی اعتبار سازمانی و نقش تعدیلگر تحول دیجیتال کارکنان در شرکت افق کوروش انجام شده است. پژوهش ازنظر هدف، کاربردی و ازنظر روش، توصیفی-پیمایشی است. جامعه آماری شامل کلیه کارکنان شرکت افق کوروش بوده و نمونهای به حجم ۱۰۵ نفر با استفاده از روش نمونهگیری هدفمند انتخاب شده است. ابزار گردآوری دادهها، پرسشنامه استانداردی بوده که روایی آن به روش روایی محتوا و پایایی آن با استفاده از ضریب آلفای کرونباخ تأیید شده است. همچنین، برازش مدل ساختاری نیز قابل قبول بود. در تجزیهوتحلیل آماری، از رویکرد مدلسازی معادلات ساختاری استفاده شده است. یافتههای پژوهش نشان داد که مسئولیت دیجیتال شرکتی تأثیر مثبت و معناداری بر عملکرد مالی شرکت افق کوروش دارد. علاوهبراین، نتایج نشان داد که اعتبار سازمانی نقش میانجی مثبت و معناداری در رابطه بین مسئولیت دیجیتال شرکتی و عملکرد مالی ایفا میکند. همچنین، تحول دیجیتال کارکنان بهعنوان یک تعدیلگر، تأثیر مسئولیت دیجیتال بر عملکرد مالی را تقویت میکند. نتایج حاکی از آن است سازمانهایی که به اصول مسئولیت دیجیتال پایبند هستند و درعینحال اعتبار سازمانی خود را تقویت کرده و کارکنان خود را به مهارتهای دیجیتال مجهز میکنند، میتوانند عملکرد مالی بهتری را تجربه کنند. براساس این یافتهها، به مدیران توصیه میشود که با ارتقاء مسئولیت دیجیتال، بهبود اعتبار سازمانی و توسعه مهارتهای دیجیتال کارکنان، عملکرد مالی سازمان را بهبود بخشند.
کلیدواژهها
موضوعات
عنوان مقاله [English]
Corporate Digital Responsibility and Financial Performance: The Mediating Role of Organizational Reputation and the Moderating Role of Workforce Digital Transformation
نویسندگان [English]
- hamid reza talaei
- amir ehsan zahedi
Management department. Administration sciences and economy faculty. Arak university. Arak. iran
چکیده [English]
1. Introduction
This paper aims to fill this gap by exploring how CDR can affect the financial performance of Ofogh Kourosh Company and the mediating role of organizational reputation and the moderating role of workforce digital transformation in this relationship. The rise of digital technologies has radically transformed the way businesses operate, offering new opportunities for innovation and business models. However, these changes also introduce new legal, social, and ethical challenges. Corporate Digital Responsibility, as a new concept, requires organizations to adhere to ethical principles in their use of digital technologies, which can ultimately improve their financial performance. This research explores whether organizations that adopt CDR principles can experience better financial outcomes, and how organizational reputation and workforce digital transformation can influence this relationship. In the digital age, organizations face significant challenges related to digital responsibility. Corporate Digital Responsibility (CDR) has emerged as a new approach, compelling organizations to follow ethical, transparent, and secure practices when utilizing digital technologies and data. CDR emphasizes protecting privacy, ensuring cybersecurity, and using new technologies ethically. This not only helps build trust with stakeholders but also enhances organizational performance. Despite growing interest in CDR, there has been limited research on the direct relationship between Corporate Digital Responsibility and organizational financial performance, particularly in emerging economies such as Iran.
2. Literature Review
As one of the largest and most successful retail chains in Iran, Ofogh Kourosh Company is an ideal example to examine the impact of corporate digital responsibility on financial performance and organizational reputation. The company has a prominent position in the Iranian retail industry due to its large operational scale, daily interaction with a wide range of customers, and use of modern technologies in supply chain processes. Ofogh Kourosh has not only made significant efforts in the field of digitalization, but also faces significant challenges in the field of digital transformation of employees; a challenge that plays a vital role in the success or failure of implementing corporate digital responsibility. In the retail industry, gaining the trust of customers and stakeholders is of particular importance to maintain and increase market share. Organizational reputation, as one of the key success factors, plays an important role in attracting and retaining customers, creating competitive differentiation, and strengthening organizational communications. As Ofogh Kourosh is continuously evaluating its financial performance and improving its reputation, it provides a suitable platform for studying the relationship between corporate digital responsibility and organizational reputation and financial performance.
3. Methodology
The research is applied in its purpose and descriptive in terms of methodology. To collect data, a standard questionnaire was used to measure Corporate Digital Responsibility, organizational reputation, workforce digital transformation, and financial performance. The questionnaire's validity was ensured through content validity, and its reliability was verified using Cronbach's alpha. The study's statistical population consisted of all employees of Ofogh Kourosh Company, with a sample of 105 selected using purposive sampling. Structural Equation Modeling (SEM) was used to analyze the data, as it is suitable for examining complex relationships between variables. The key variables examined in this study include Corporate Digital Responsibility, organizational reputation, workforce digital transformation, and financial performance. Corporate Digital Responsibility is the responsible and ethical use of digital technologies by organizations, while organizational reputation is stakeholders' positive perceptions of the organization. Workforce digital transformation is the process of enabling employees to use digital technologies effectively, and financial performance is the dependent variable, reflecting the organization's financial success.
4. Results
The results of the data analysis indicate that Corporate Digital Responsibility has a significant positive impact on the financial performance of Ofogh Kourosh Company. Furthermore, organizational reputation serves as a mediating factor in this relationship, suggesting that organizations that adhere to CDR principles can improve their reputation, which, in turn, positively influences their financial performance. The findings also demonstrate that workforce digital transformation acts as a moderator, enhancing the impact of Corporate Digital Responsibility on financial performance. In other words, organizations that equip their employees with digital skills and enable them to adapt to technological changes can leverage Corporate Digital Responsibility to achieve better financial outcomes.
The study shows that organizations with a strong commitment to Corporate Digital Responsibility, such as ensuring data privacy, cybersecurity, and transparency in digital practices, can improve their long-term financial performance. This research emphasizes that organizations should not only follow CDR principles but also continuously update and effectively implement them in their processes. The study also highlights that while CDR can enhance financial performance, the effect can be more substantial in organizations that prioritize workforce digital transformation.
Additionally, organizational reputation was found to play a crucial role in improving financial performance. Organizations with better reputations are more likely to attract customers, investors, and employees, thereby contributing to improved financial performance. As a result, strengthening organizational reputation through responsible digital practices can serve as a competitive advantage. This finding suggests that organizations should invest in building their reputations through transparent digital practices and the ethical use of technology, which can help improve both their public image and financial outcomes.
5. Discussion
This study provides valuable insights into the relationship between Corporate Digital Responsibility (CDR) and financial performance, showing that CDR has a significant positive impact on financial performance. However, the effect of CDR on financial performance depends on how effectively it is implemented and integrated with other organizational strategies, such as workforce digital transformation and organizational reputation. Organizations that adhere to CDR principles and strengthen their reputation are more likely to experience better financial outcomes. Moreover, workforce digital transformation plays a vital role in enhancing the impact of CDR on financial performance. Organizations that empower their employees with digital skills and equip them to use new technologies effectively are better positioned to benefit from CDR's positive effects.
6. Conclusion
The findings of this study underscore the importance of Corporate Digital Responsibility as both an ethical responsibility and a strategic tool that can enhance organizational performance in a competitive market. To achieve the best possible results, organizations must continuously update their CDR strategies and integrate them into their broader business operations. Additionally, organizations should focus on building their reputation through transparent digital practices and ensuring that their employees are well-prepared to adapt to digital transformations.
Based on the findings, managers are encouraged to prioritize Corporate Digital Responsibility and implement strategies that enhance the organization's reputation and promote digital skills among employees. This approach can help organizations improve their financial performance and establish themselves as trusted and reputable entities in the market. Furthermore, future research can examine the impact of CDR on financial performance across industries and explore the role of other mediating variables, such as customer satisfaction, employee loyalty, stakeholder trust, and organizational innovation.
Acknowledgments
We would like to thank and appreciate the cooperation of various levels of management of the Ofogh Kourosh complex and all participants in this research who spent their time and patience helping us in carrying out the research stages.
کلیدواژهها [English]
- Corporate Digital Responsibility
- Financial Performance
- Organizational Reputation
- Workforce Digital Transformation
- Structural equation modeling
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