人工智能、ESG表现与企业绿色治理水平  

Artificial Intelligence,ESG Performance and Corporate Green Governance

作　　者：朱力 江文奇[1] ZHU Li;JIANG Wenqi(School of Economics and Management,Nanjing University of Science and Technology,Nanjing Jiangsu 210094,China;Taizhou Institute Science&Technology,Nanjing University of Science and Technology,Taizhou Jiangsu 225306,China)

机构地区：[1]南京理工大学经济管理学院,江苏南京210094 [2]南京理工大学泰州科技学院,江苏泰州225306

出　　处：《技术经济与管理研究》2024年第12期71-76,共6页Journal of Technical Economics & Management

基　　金：国家自然科学基金资助项目(71971117);江苏省高校哲学社会科学研究项目(2020SJA2414)。

摘　　要：选取2010—2022年中国沪深A股上市公司数据,构建基准回归模型、作用机制模型以及调节效应模型,重点讨论人工智能对企业绿色治理水平的影响及作用机制。结果表明:人工智能发展可促进企业绿色治理水平提升,经一系列稳健性检验后该结论仍然成立。从作用机制来看,人工智能可通过优化ESG表现驱动企业绿色治理水平提升。异质性检验发现,人工智能对企业绿色治理水平的提升效应在碳排放量较高和公众环保意识较强地区更明显。就调节效应而言,政府生态环境关注度对人工智能与企业绿色治理水平关系具有正向调节作用。研究为“双碳”背景下提升企业绿色治理水平,实现绿色高质量发展提供了有益启示。Select the data of Shanghai and Shenzhen A-share listed companies in China from 2010 to 2022,this article constructs the benchmark regression model,mechanism model and regulatory effect model,and focuses on analyzing the influence and mechanism of artificial intelligence on corporate green governance level.The results show that the development of artificial intelligence can promote the improvement of the green governance level of enterprises,and the conclusion is still valid after a series of robustness tests.From the perspective of mechanism,artificial intelligence can drive the improvement of corporate green governance level by optimizing ESG performance.Heterogeneity test found that the improvement effect of artificial intelligence on corporate green governance level was more obvious in regions with higher carbon emissions and stronger public awareness of environmental protection.In terms of the regulatory effect,the government's attention to ecological environment has a positive regulatory effect on the relationship between artificial intelligence and corporate green governance level.The conclusion of the study provides useful enlightenment for improving the level of green governance of enterprises and achieving green high-quality development under the background of"dual carbon".

关 键 词：人工智能 ESG表现 绿色治理 企业发展 

分 类 号：F49[经济管理—产业经济]