Abstract:

The purpose of this study is to examine the impact of digitalization (DG) and knowledge sharing (KS) on the financial performance (FP) of French companies by examining the mediating role of corporate social responsibility (CSR). Based on a sample of 118 French companies and using structural equation modeling (PLS-SEM), the study reveals that neither DG nor KS has a significant direct impact on FP. Furthermore, CSR plays a full mediating role in the relationship between DG and FP, indicating that a positive effect of DG on FP is exclusively due to the integration of CSR. In contrast, KS does not have a significant effect on FP, even with CSR as a mediator.

Keywords: Digitalization, Knowledge sharing, CSR, Financial performance, Dynamic capabilities