Abstract
AbstractArtificial intelligence (AI) plays a crucial role in addressing resource and environmental constraints and achieving sustainable economic and social development. This study examines the impact and mechanisms of AI on the green and low‐carbon transformation of enterprises using a sample of companies listed on the Shanghai and Shenzhen stock exchanges from 2009 to 2021. The research findings indicate that AI has the capability to effectively mitigate corporate carbon emissions (CCE) and enhance the level of green innovation (GI) in enterprises. Mechanism analysis reveals that energy consumption plays a mediating role in the relationship between AI and CCE. Heterogeneity analysis reveals that the inhibitory effect of AI on CCE is more pronounced in private enterprises and non‐heavy polluting industries. However, the impact of AI on GI is greater in state‐owned enterprises and heavy‐polluting industries. This study sheds light on the influence of AI on the green and low‐carbon transformation of enterprises, as well as its transmission mechanisms. It provides theoretical and empirical insights for promoting GI, reducing emissions, and improving energy efficiency in enterprises.
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