This study investigates whether digital transformation promotes corporate

philanthropy in the Chinese context. We find that corporate digital transformation

enhances philanthropic giving and internal pay gap negatively moderates

the effect. In addition, we validate the potential channels of decisionmaking

and information transmission that digital transformation affects

corporate philanthropy. Further testing shows that digital transformation

has more positive effects on corporate philanthropy in high-level digitalized

or social-trusted regions than in low-level counterparts. This study enriches

our understanding of the impact mechanism of digital transformation on

corporate philanthropic giving and provides a new theoretical perspective

on the process of corporate philanthropy decision-making in the digital era.