Aug 2026· Finance & Economics· 0 citations· 7 references
TL;DR
The results show that AI application significantly improves corporate ESG performance, with stronger effects observed among state-owned enterprises and large enterprises, and empirical evidence for enterprises to develop differentiated AI-enabled ESG strategies.
Abstract
In the context of the digital economy and sustainable development, artificial intelligence (AI) has emerged as an important technological approach for enterprises to enhance ESG governance. Using Shanghai and Shenzhen A-share listed enterprises from 2010 to 2024 as the research sample, this study empirically examines the impact of AI application on corporate ESG performance. The results show that AI application significantly improves corporate ESG performance, with stronger effects observed among state-owned enterprises and large enterprises. These findings remain robust after excluding high-tech enterprises and shortening the sample period. This study extends the literature on the economic consequences of AI by shifting attention from financial outcomes to non-financial ESG performance and provides empirical evidence for enterprises to develop differentiated AI-enabled ESG strategies.
Taking Chinese A-share listed companies as the research sample, this paper empirically examines the impact of ESG performance on enterprise commercial credit financing. The results show that good ESG performance can significantly improve the level of commercial credit financing obtained by enterprises. By releasing pos...
Zi-Shan Zhang· Asia Pacific Economic and Ma...· 0 citations
Positive effect of QM on AI adoption is amplified by high innovation sustainability and chief executive officers (CEOs) with IT backgrounds, and is particularly pronounced in large, non-state-owned firms within highly competitive industries and the eastern regions of China.
Environmental, Social, and Governance (ESG) performance has become an important factor in evaluating a company's long-term sustainability and market value. This study examines the relationship between ESG performance and firm value among listed Indian companies during 2019–2024. Firm value is measured using Tobin's Q,...
Pankaj Deshbhandari, Sathvi Shetty, Prabhu Biradar et al.· International Journal For Mu...· 0 citations
Taking China 's A-share listed companies from 2011 to 2023 as research samples, this paper conducts empirical analysis based on the two-way fixed effect model. The results show that financial technology has a significant promoting effect on corporate green innovation activities. Further mechanism test shows that Fintec...
Lu Zhang, Jinhao Zhu· Advances in Economics, Manag...· 0 citations
This study employs the establishment of China's national new-generation AI innovation pilot zones as a quasi-natural experiment. Using data from A-share listed companies between 2006 and 2024, it conducts a systematic examination using a staggered difference-in-differences model. Our estimates indicate a robust positiv...
Pei-Wen Li, Xue-Ping Wang, Jia-Rong Li et al.· Singapore Economic Review· 0 citations
This study aims to analyze the individual effects of environmental, social and governance (ESG) components on the performance of companies from BRICS countries (Brazil, Russia, India, China and South Africa) during the period from 2010 to 2023.
The sample consists of 12,750 companies from 2010 to 2023. A mul...
B. Nhagutou, Duterval Jesuka, R. Malaquias· Academia : Revista Latinoame...· 0 citations
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