摘要：What corporate social responsibility (CSR) attributes determine the CSR authenticity of a company? In the face of the Fourth Industrial Revolution, what direction should the CSR strategy pursue? In the electronics industries in Korea and China, are there any differences in CSR attributes? In this study, we start with some of these basic questions. Considering the promotional and actual costs incurred from CSR activities, CSR strategy are not an issue that can be easily determined from the corporate perspective. However, now it is essential for companies to carry out CSR and sustainable development goals (SDGs) activities, and businesses cannot overlook social issues either. Companies cannot pursue only growth through corporate interests without social value. In this study, we derive three attributes of CSR fit, CSR sustainability, and CSR impact to verify the authenticity of CSR activities. Moreover, we demonstrated the impact of these three attributes on CSR authenticity for the electronics industries in Korea and China. As a result of empirical testing, most of three attributes above mentioned (i.e., CSR fit, CSR sustainability, and CSR impact) produce meaningful results for CSR authenticity. However, CSR sustainability was rejected for the Korea sample, and CSR fit was rejected for the Chinese sample, showing some differences between the two countries. Meanwhile, the digital transformation of the Fourth Industrial Revolution had strong partial mediating effects between CSR attributes and CSR authenticity. This means that digital transformation can be an important pathway to achieve CSR authenticity and suggests that important mediating effects can eventually lead to a firm’s competitiveness.
