人工智能、企业数字责任对企业社会绩效的影响——基于中国上市企业ESG表现的证据  

The Impact of Artificial Intelligence,Corporate Digital Responsibility on Corporate Social Performance:Evidence Based on ESG Performance of Chinese Listed Firms

作　　者：朱四伟 梁冉 吕康娟[1] ZHU Siwei;LIANG Ran;LÜKangjuan(SILC Business School,Shanghai University,Shanghai 201899,China;School of Economics&Management,China Jiliang University,Hangzhou 310018,China)

机构地区：[1]上海大学悉尼工商学院,上海201899 [2]中国计量大学经济与管理学院,浙江杭州310018

出　　处：《西安财经大学学报》2024年第6期64-79,共16页Journal of Xi’an University of Finance and Economics

基　　金：国家社科基金重点项目“美丽中国目标下多元协同生态治理路径研究”(23AZD056);上海市决策咨询研究重大课题“上海生态环境产业技术支撑体系与政策举措研究”(2023-A-16);上海市“科技创新行动计划”软科学研究项目“‘双化协同’背景下上海企业数字技术与绿色技术融合赋能高质量发展的机理、路径和政策研究”(24692106400)。

摘　　要：加强人工智能发展的潜在风险防范和确保人工智能安全、可靠、可控,培育企业数字责任创造更大社会价值是推进人工智能治理的主要方向。本研究从企业发展人工智能和发展ESG的动机出发,探究企业如何权衡政治战略和竞争战略之间的张力以实现最优的社会绩效,并考察企业数字责任的边界调解效应。通过对2009—2022年中国沪深A股上市企业的年度报告、专利申请信息和ESG绩效等数据的观测,揭示了企业数字责任、人工智能技术、智能化转型和社会绩效的发展现状。研究结果表明,人工智能技术优于企业智能化转型对社会绩效的正向影响。机制分析表明,企业智能化转型满足了政治战略需求,通过管理赋能提升企业社会绩效;人工智能技术则体现了企业竞争战略,通过劳动赋能促进企业社会绩效。进一步研究发现,更高的企业数字责任能够强化人工智能技术对企业社会绩效的影响,然而更高的企业数字责任抑制智能化转型对企业社会绩效的影响。本研究加深了对企业数字责任的认知,为推动企业发展应用人工智能创造更高社会价值提供了启示。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.

关 键 词：人工智能技术 智能化转型 企业数字责任 企业社会绩效 

分 类 号：F272.5[经济管理—企业管理] TP18[经济管理—国民经济]