人工智能发展与企业ESG表现

Artificial Intelligence Development and Corporate ESG Performance

人工智能发展对企业改善ESG表现、实现社会价值具有重要意义。文章采用2009~2022年中国上市公司数据和企业ESG评级的合并样本,系统考察了人工智能发展对企业ESG表现的影响。研究发现,人工智能发展显著改善了企业ESG的整体表现,并且其主要通过提高企业绿色技术创新水平、全要素生产率和企业信息透明度3个渠道来发挥作用;人工智能发展对员工学历水平更高的企业、第三产业企业和国有企业ESG表现的提升效果更为显著。进一步分析发现,人工智能发展对企业ESG的影响存在阈值效应,表现为“倒U形”的非线性关系;其对非贸易型企业ESG表现的提升效果更大;从子指标来看,人工智能发展对企业环境、社会和公司治理3个维度的影响均较为显著。文章研究拓展了企业ESG表现影响因素的研究视角,对推动中国人工智能发展与企业ESG表现稳步改善具有较强的现实意义。

Studying whether the booming development of AI improves corporate ESG performance and realize social value,enhancing production and operational 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 significantly improves the overall performance of corporate ESG,and it mainly works through three channels:enhancing corporate green technological innovation,increasing total factor productivity,and improving corporate information transparency;the development of AI is more effective in improving the ESG performance of enterprises with higher levels of education of their employees,enterprises in tertiary industry,and state-owned enterprises;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 nontrade enterprises is more significant;among of sub-indicators,AI 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 enhancing AI development and corporate ESG performance in China.