ORIGINAL RESEARCH article
Front. Artif. Intell.
Sec. AI in Business
Volume 8 - 2025 | doi: 10.3389/frai.2025.1643684
Artificial Intelligence Technology Application and Corporate ESG Performance--Evidence from National Pilot Zones for Artificial Intelligence Innovation and Application
Provisionally accepted
- 1East China Jiaotong University School of Economics and Management, Nanchang, China
- 2East China Jiaotong University, Nanchang, China
- 3Wuhan University, Wuhan, China
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This study examines the impact of AI technology on corporate ESG performance using data from Chinese listed firms (2011-2022) and a multi-period DID model. Results demonstrate that AI significantly enhances overall ESG performance by alleviating financing constraints, promoting green innovation, and improving information disclosure, with pronounced effects on environmental (E) and governance (G) dimensions. Equity concentration, media attention, and data availability positively moderate the AI-ESG relationship. The findings advocate expanding AI application scenarios to develop tailored ESG strategies, fostering deeper AI-ESG integration and high-quality economic development. This research provides theoretical and empirical support for technology-driven sustainable transformation.
Keywords: artificial intelligence, corporate ESG performance, cdifference-in-differences model, sustainable development, data model
Received: 14 Jun 2025; Accepted: 30 Aug 2025.
Copyright: © 2025 Hanjin, Luo and Tan. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
* Correspondence: Jiayi Luo, East China Jiaotong University, Nanchang, China
Disclaimer: All claims expressed in this article are solely those of the authors and do not necessarily represent those of their affiliated organizations, or those of the publisher, the editors and the reviewers. Any product that may be evaluated in this article or claim that may be made by its manufacturer is not guaranteed or endorsed by the publisher.