Studying whether the booming development of AI improves corporate ESG performance and realize social value,enhancing production and oper-ational efficiency,is of great significance.This paper systematically examines the impact of AI development on corporate ESG performance using a combined sample of Chinese listed company data and corporate ESG ratings from 2009 to 2022.The study finds that the development of AI signifi-cantly improves the overall performance of corporate ESG,and it mainly works through three channels:enhancing corporate green technological in-novation,increasing total factor productivity,and improving corporate information transparency;the development of AI is more effective in impro-ving the ESG performance of enterprises with higher levels of education of their employees,enterprises in tertiary industry,and state-owned enterpri-ses;Significant differences are found in the impact of AI development on corporate ESG performance.Further analysis reveals that the impact of AI development on corporate ESG exhibits a threshold effect,showing an inverted U-shaped relationship;its effect on the ESG performance of non-trade enterprises is more significant;among of sub-indicators,Al significantly influences the environmental,social,and governance dimensions of corporate ESG.This paper broadens the understanding of factors affecting corporate ESG performance,with significant practical implications for en-hancing AI development and corporate ESG performance in China.
维普
万方数据
