Abstract: Digital transformation has become an irresistible trend. However, the lack of corporate digital responsibility that has emerged along with it has become an increasingly prominent problem. Although the research literature on corporate digital responsibility has gradually emerged, currently, systematic and empirical research is still relatively scarce, and a measurement scale for corporate digital responsibility has not yet been developed. Based on this, on the basis of systematically combing through the existing literature, this paper combines the interview method, grounded theory, and standardized scale development techniques to construct and validate a perception dimension model of corporate digital responsibility and develops a measurement scale following scientific and standardized empirical steps. The research conclusions show that the corporate digital responsibility perceived by consumers contains a total of six dimensions:transparency, data privacy protection, digital product quality, digital remedy system, education and training, and digital fairness, and these dimensions can be measured through 24 items. This research not only highlights the necessity of putting forward corporate digital responsibility as a separate concept but also lays a tool foundation for the subsequent empirical research in this field and promotes the empirical process of research in this field.

Key words: corporate digital responsibility, scale development, mixed methods research, consumer perception