Abstract
ABSTRACT This study investigates the effect of artificial intelligence (AI) on corporate Environmental, Social, and Governance (ESG) performance. We utilize sample data from Chinese listed enterprises from 2009 to 2022 and find that AI significantly elevates corporate ESG performance. After a series of robustness checks, this result remains robust. The mechanism analysis indicates that AI enhances ESG performance by improving operational efficiency and optimizing human capital. Furthermore, the positive impact of AI on corporate ESG performance is more significant in state-owned enterprises, high-tech enterprises, and those located in the eastern regions. Overall, we systematically evaluate the social value of AI in emerging nations such as China from a novel ESG perspective.
Published Version
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