|Table of Contents|

Artificial intelligence technology, green innovation and corporate ESG performance(PDF)

《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

Issue:
2025年06期
Page:
30-43
Research Field:
国际经济与贸易
Publishing date:
2025-12-30

Info

Title:
Artificial intelligence technology, green innovation and corporate ESG performance
Author(s):
XU Deyun;  FANG Zhihao
(School of International Trade and Elonomics, Anhui University of Finance &Economics, Bengbu 233030, Anhui, China)
Keywords:
artificial intelligence technology;  green innovation;  ESG performance;  green bonds;  sustainable development
PACS:
F275; TP18
DOI:
-
Abstract:
To explore how enterprises can leverage emerging technologies to enhance sustainable development levels amid the green and low-carbon transition, this study systematically examines the impact of artificial intelligence technology on corporate ESG performance based on data from China's A-share listed companies from 2010 to 2024. From a motivational perspective, corporate green innovation behaviors are categorized into substantive innovation and strategic innovation, testing whether these two types of green innovation behaviors play roles in the process through which artificial intelligence technology affects corporate ESG performance. The moderating effect of green financial policies and corporate strategic tendencies in green innovation behaviors under these policies are also verified. The findings reveal that artificial intelligence technology significantly improves corporate ESG performance, primarily by promoting substantive green innovation. Green bonds enhance the positive effect of artificial intelligence technology on corporate ESG performance, but their financing incentives also induce enterprises to exhibit strategic tendencies in green innovation behaviors. The technological empowerment effect is more significant in enterprises with lower financing constraints and higher levels of skilled talent. The study suggests that the government should continue to incentivize enterprises to adopt artificial intelligence technology while strengthening fiscal incentives for green innovation and improving green bond design to encourage substantive innovation and correct corporate strategic behaviors.

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Last Update: 2025-12-30