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Artificial intelligence technology application and corporate ESG performance—evidence from national pilot zones for artificial intelligence innovation and application

Year: 2025

Type: article

Abstract: This study empirically examines the impact of artificial intelligence (AI) technology on corporate ESG performance using data from Chinese listed companies from 2011 to 2022 and a multi-period difference-in-differences (DID) model. The results reveal that AI significantly enhances overall corporate ESG performance by alleviating financing constraints, promoting green innovation, and strengthening information disclosure. These effects are particularly pronounced in the environmental (E) and governance (G) dimensions. Further analysis indicates that equity concentration, media attention, and data availability positively moderate the relationship between AI adoption and ESG performance. Based on these findings, this study suggests expanding AI application scenarios to facilitate the formulation of more targeted ESG strategies, deepen the integration of AI and ESG practices, and support high-quality economic development. The conclusions provide theoretical and empirical support for technology-driven corporate sustainable transformation.

Source: Frontiers in Artificial Intelligence

DOI: 10.3389/frai.2025.1643684

Authors: Hanjin Xie, Jiayi Luo, Xi Tan

Institutions: East China Jiaotong University, Wuhan University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Climate action

Open Access status: gold

Estimated APC paid: $2,353