If you have accepted an invitation, you have committed to be present for that interaction.
There’s no use in saying yes, committing to it, to then spend half the time interacting and half the time doing something else on your laptop or phone.
What message does that send to the other people in the room?
How do you feel when speaking to someone who is not concentrating and/or disinterested?
It’s rude and disrespectful to waste people’s time intentionally. If you are too busy to attend something and have important work to do, don’t attend.
Professionals act with integrity, do what they say they will do, and treat other people the way they like to be treated.
The modern world does everything it can to interrupt and distract you from doing meaningful work and being present. The vibration in your pocket, the lighting up of a screen, social media notifications, and pointless emails.
In some cases, though, it’s up to you.