Integrating Digital Transformation with Corporate Social Responsibility for Enhanced Digital Responsibility: Moderation and Mediation effects

This study examines how digital transformation and mandatory CSR policies affect corporate digital responsibility and how employees' competencies moderate this relationship. Mandatory CSR mediates digital transformation and corporate digital responsibility. Bank managers data were analyzed using PLS-SEM to test the moderating and mediation effects. Digital transformation operates through organizational changes, guided by mandatory CSR policies. Corporate digital responsibility ensures clarity in digital practice, whereas employees' competencies enable responsible implementation. Digital transformation positively influences mandatory CSR policies and mediates corporate digital responsibility growth, with employees' competencies as moderators. Based on the Natural Resource-Based View, this research demonstrates how digital absorption, regulatory CSR, and employee expertise develop sustainable corporate actions. The study's originality lies in examining the moderating effects of employees' competencies between digital transformation and Mandatory CSR policy and mediating effects between transformation and corporate digital obligation. The NRBV principle enhances traditional resource-based view by linking environmental sustainability with business policy.