In the context of the deep integration of the digital economy and the real economy, data assets, as an emerging strategic resource for enterprises, have injected new vitality into the innovation and high-quality development of corporate culture. The disclosure of data asset information is not only an important means for enterprises to convey information externally, but also a reflection of their internal values. The commitment to high-quality information during data processing and disclosure will naturally permeate all levels of corporate culture, thereby forming a corporate cooperative culture centered on data-driven approaches.

Based on the micro data of China’s A-share listed companies from 2010 to 2022, this paper systematically examines the impact and mechanism of data asset information disclosure on corporate cooperative culture. The results show that data asset information disclosure enhances corporate cooperative culture. Mechanism testing shows that this promotion effect is mainly achieved by enhancing corporate value, suppressing managerial myopia, and improving information transparency. Further analysis shows that the positive relationship between data asset information disclosure and corporate cooperative culture is more pronounced in non-state-owned, high-tech, and non-declining enterprises. Economic consequence analysis shows that data asset information disclosure improves corporate reputation, risk-taking level, and technological innovation capability by enhancing corporate cooperative culture.

On the one hand, the findings reveal the significant role of forward-looking information disclosure in strengthening corporate cooperative culture, providing a new perspective for studying the driving mechanism of corporate cooperative culture, offering valuable references for enterprises to prioritize standardized disclosure of data asset information and solidify cooperative relationships, and also enriching the literature on data asset information disclosure. On the other hand, the findings also carry substantial policy implications, providing theoretical foundations and empirical support for enterprises to focus on the accumulation and development of data assets, standardize the disclosure of data asset information, and enhance the construction of cooperative culture, and offering policy recommendations for regulatory authorities to improve the system of data asset information disclosure, ensure the security of data assets, and promote the healthy development of the digital economy.