Purpose:Digital transformation has been highlighted for its significant implications for CSR practices, though mixed results are presented in the literature. This study focuses on the impact of digital transformation on CSR decoupling, which refers to the misalignment between CSR disclosure and actual CSR performance—an issue detrimental to firms in the long run. Design/methodology/approach:In this study, we examine the effect of firms’ digital transformation on CSR decoupling through the lens of corporate governance among Chinese listed manufacturing companies from 2015 to 2020, using two-stage least squares regression (2SLS) based on instrumental variables and Heckman two-stage analysis. Findings:Our results reveal a negative relationship between digital transformation and CSR decoupling. Digital transformation is also found to be positively related to the coverage of information intermediaries and the quality of internal control systems, both of which effectively curb firms’ CSR decoupling behaviors. These factors are verified as mediators in the relationship between digital transformation and CSR decoupling. Originality/value:This study highlights the implications of digital transformation for CSR decoupling in China, where digitalization has gained momentum but CSR misconduct is not uncommon. Our research contributes to the literature on digitalization, CSR decoupling, and corporate governance and provides practical insights for practitioners seeking to mitigate CSR decoupling through digital transformation.
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