August 16, 2025SustainabilityOpen Access

Artificial Intelligence-Enhanced Environmental, Social, and Governance Disclosure Quality and Financial Performance Nexus in Saudi Listed Companies Under Vision 2030

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AI adoption significantly enhances ESG disclosure quality, improving key financial metrics in Saudi companies.
Study finds disclosure quality leads to a 0.094 percentage point increase in return on assets and a 0.156 increase in return on equity.
Utilizing System Generalized Method of Moments, the research ensures reliability through appropriate statistical testing and analysis.
Impacts of AI on financial performance predominantly operate through improved ESG disclosure quality, emphasizing stakeholder relationships.

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Analysis demonstrates AI enhances ESG disclosure quality in Saudi-listed firms, suggesting improved financial performance.

Mohammed Naif Alshareef (2025) studied this question.

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