The Impact of Artificial Intelligence,Corporate Digital Responsibility on Corporate Social Performance:Evidence Based on ESG Performance of Chinese Listed Firms
Strengthening the prevention of potential risks of AI development,ensuring that AI is safe,reliable,and controllable,and fostering corporate digital responsibility to create more excellent social value are the main directions for advancing AI governance.Starting from the motivation of companies to develop AI and ESG,this study explores how companies weigh the tension between political and competitive strategies to achieve optimal social performance and examines the boundary mediation effect of corporate digital responsibility.Observing data on annual reports,patent application information,and ESG performance of Chinese A-share listed firms in Shanghai and Shenzhen from 2009 to 2022 reveals the development status of corporate digital responsibility,AI technology,intelligent transformation,and social performance.The findings show that AI technology outperforms the positive impact of corporate intelligent transformation on social performance.Mechanism analysis shows that corporate intelligent transformation meets social political strategic needs and enhances corporate social performance through management empowerment.At the same time,AI technology reflects corporate competitive strategy and promotes corporate social performance through labor empowerment.Further research finds that higher corporate digital responsibility strengthens the impact of AI technology on corporate social performance.However,higher corporate digital responsibility inhibits the impact of intelligent transformation on corporate social performance.This study deepens the knowledge of corporate digital responsibility and provides insights to promote the development of enterprises to apply AI to create higher social value.
artificial intelligence technologyintelligence transformationcorporate digital responsibilitycorporate social performance
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