This paper empirically examines the impact of fintech on the decoupling behavior of corporate social responsibility (CSR). The results show that the fintech increases CSR decoupling by promoting corporate violations and enhancing risk-taking behaviors. Further analysis shows that the influence of fintech on CSR decoupling is more pronounced in firms operating within highly legal environments and highly competitive industries. The conclusions of this article provide valuable insights and evidence for understanding the complex dynamics between fintech and corporate behavior.

中文翻译：

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金融科技发展与企业虚伪：社会责任脱钩的证据

本文实证考察了金融科技对企业社会责任 （CSR） 脱钩行为的影响。结果表明，金融科技通过促进企业违规行为和增强冒险行为来提高企业社会责任脱钩。进一步分析表明，金融科技对企业社会责任脱钩的影响在高度法律环境和高度竞争的行业中运营的公司更为明显。本文的结论为理解金融科技与企业行为之间的复杂动态提供了宝贵的见解和证据。