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The Effect of Artificial Intelligence Technology on Corporate Greenwashing Level: Evidence from Chinese Listed Enterprises

Year: 2024

Type: article

Abstract: This study employs a fixed effects model to examine the impact of AI technology on corporate behavior based on data from Chinese A-share listed companies from 2012 to 2022. Findings show that artificial intelligence application can significantly reduce corporate greenwashing behavior, which remains robust after addressing endogeneity issues and conducting a series of robustness tests. Heterogeneity analysis reveals that property rights, industry, and regional factors influence AI's inhibition of greenwashing. This study highlights the crucial role of AI in corporate governance and emphasizes the importance of optimizing green finance regulation.

Source: Transactions on Economics Business and Management Research

DOI: 10.62051/j74rpn53

Authors: Xiaotong Yang, Ziyan Ren, Yini Xie

Institutions: Shanghai International Studies University, Qufu Normal University, Beijing University of Chemical Technology

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Climate action

Open Access status: diamond

OpenAlex ID: W4401825946

FWCI: 0.692

Cites: 11

Cited by: 2

Related to: 10