人工智能与企业环境、社会和治理绩效

IF 9.8 1区 经济学 Q1 BUSINESS, FINANCE International Review of Financial Analysis Pub Date : 2025-06-01 Epub Date: 2025-02-22 DOI:10.1016/j.irfa.2025.104036
Junjun Li , Tong Wu , Boqiang Hu , Dongliang Pan , Yaqiong Zhou
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引用次数: 0

摘要

本研究考察了人工智能(AI)能力如何增强企业环境、社会和治理(ESG)绩效,同时重点研究了绿色弹性的中介作用和组织弹性的调节作用。人工智能具有改变ESG绩效的潜力;然而,它在新兴市场的作用仍未得到充分探索。虽然人工智能可以优化资源利用,改善工作场所安全,并通过透明度加强治理,但数据限制、基础设施差距和道德问题等挑战可能会阻碍其影响。弥合这一差距需要集中研究人工智能能力如何在这些市场中推动可持续成果,确定实用工具,并制定支持性政策。我们采用稳健的统计技术,从2011年至2022年的中国上市公司的综合数据集中建立了可靠的结果。研究结果表明,人工智能能力显著增强了ESG绩效。绿色创新倡议促进了这种关系。组织弹性增强了人工智能对ESG绩效的积极影响,尤其是在技术密集型行业。然而,这种影响因环境而异,在非高污染部门和国有企业中观察到的影响更大,这突出表明需要采取有针对性的办法,以最大限度地提高可持续成果。我们的研究结果通过阐明人工智能能力如何通过创新途径加强ESG绩效,增强了对技术驱动的可持续性的理论理解。我们确定了影响人工智能和ESG绩效之间关系的关键组织因素,如弹性和创新能力,以及背景因素,包括行业类型、监管框架和所有权结构。这些发现为旨在利用人工智能提高可持续性的新兴市场组织提供了有价值的见解。
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Artificial intelligence and corporate ESG performance
This study examined how artificial intelligence (AI) capabilities strengthen corporate environmental, social, and governance (ESG) performance while focusing on the mediating role of green resilience and the moderating effect of organizational resilience. AI has transformative potential for ESG performance; however, its role in emerging markets remains underexplored. While AI can optimize resource use, improve workplace safety, and enhance governance through transparency, challenges such as data limitations, infrastructure gaps, and ethical issues may hinder its impact. Bridging this gap requires focused research on how AI capabilities drive sustainable outcomes in these markets, identifying practical tools, and fostering supportive policies. We employed robust statistical techniques to establish reliable findings from a comprehensive dataset of Chinese-listed companies from 2011 to 2022. The findings indicate that AI capabilities significantly strengthen ESG performance. The relationship was facilitated through green innovation initiatives. Organizational resilience enhances AI's positive impact on ESG performance, especially in technology-intensive industries. However, the influence varies significantly by context, with stronger effects observed in nonhigh-polluting sectors and state-owned enterprises, highlighting the need for tailored approaches to maximize sustainable outcomes. Our findings augment the theoretical understanding of technology-driven sustainability by elucidating how AI capabilities strengthen ESG performance through innovation pathways. We identified key organizational factors, such as resilience and innovation capacity, as well as contextual factors, including industry type, regulatory frameworks, and ownership structures, that influence the relationship between AI and ESG performance. These findings provide valuable insights for organizations in emerging markets aiming to leverage AI for enhanced sustainability.
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来源期刊
CiteScore
10.30
自引率
9.80%
发文量
366
期刊介绍: The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.
期刊最新文献
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