| Title |
Artificial intelligence applications implication for ESG performance: can digital transformation of enterprises promote sustainable development? |
| ID_Doc |
76803 |
| Authors |
Chen, RX; Zhang, TX |
| Title |
Artificial intelligence applications implication for ESG performance: can digital transformation of enterprises promote sustainable development? |
| Year |
2024 |
| Published |
|
| DOI |
10.1108/CMS-11-2023-0653 |
| Abstract |
PurposeIn the global context, artificial intelligence (AI) technology and environmental, social and governance (ESG) have emerged as central drivers facilitating corporate transformation and the business model revolution. This paper aims to investigate whether and how the application of AI enhances the ESG performance of enterprises.Design/methodology/approachThis study uses panel data from Chinese A-share listed companies spanning the period from 2012 to 2022. Through a multivariate regression analysis, it examines the impact of AI on the ESG performance of enterprises.FindingsThe findings suggest that the application of AI in enterprises has a positive impact on ESG performance. Internal control systems within the organization and external information environments act as mediators in the relationship between AI and corporate ESG performance. Furthermore, corporate compliance plays a moderating role in the connection between AI and corporate ESG performance.Originality/valueThis paper underscores the pivotal role played by AI in enhancing corporate ESG performance. It explores the pathways to improving corporate ESG behavior from the perspectives of internal control and information environments. This discussion holds significant implications for advancing the application of AI in enterprises and enhancing their sustainable governance capabilities. |
| Author Keywords |
AI; Enterprise compliance; ESG performance; Internal control; Information environment |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Social Science Citation Index (SSCI) |
| EID |
WOS:001187751800001 |
| WoS Category |
Management |
| Research Area |
Business & Economics |
| PDF |
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