Artificial intelligence technology application and corporate ESG performance—evidence from national pilot zones for artificial intelligence innovation and application

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Empirical analysis reveals AI enhances corporate ESG performance in China, indicating strategies for improvement.

AI adoption significantly improves corporate ESG performance, particularly in environmental and governance dimensions.
The study uses a multi-period difference-in-differences model analyzing data from 2011 to 2022 across Chinese listed companies.
Moderators like equity concentration and media attention amplify the positive effects of AI on ESG performance.
Expanding AI applications can facilitate targeted ESG strategies and support sustainable transformation.

Xie et al. (2025) studied this question.

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