企业应用人工智能技术能改善ESG表现吗?  

Can the Application of AI Technology Improve Enterprises's ESG Performance?

作　　者：苏耀华 沈奥 SU Yaohua;SHEN Ao

机构地区：[1]兰州财经大学会计学院

出　　处：《当代经济》2025年第4期72-82,共11页Contemporary Economics

基　　金：甘肃省哲学社会科学规划项目,数字经济赋能甘肃特色农业产业链高质量发展机制、路径与政策研究,编号:2023YB021。

摘　　要：人工智能作为新一轮科技革命和产业变革的核心动力,企业应用人工智能技术能够改善其ESG表现。选择2015—2022年期间A股上市公司相关数据,实证检验企业应用人工智能技术对其ESG信息披露质量的影响及内在机制。研究表明,企业应用人工智能技术能够提升企业ESG表现。在影响机制方面,人工智能技术通过提高企业内部控制质量与信息披露质量来改善ESG表现。异质性检验结果表明,这种影响关系在位于东部与中部地区的企业以及高新技术企业中更为显著,同时人工智能技术的应用对于ESG表现各维度之间的影响也不同,其对S(社会责任)的表现影响最大,对于G(公司治理)的影响次之,影响最小的是E(环境责任)。As the core driver of a new round of technological revolution and industrial transformation,artificial intelligence(AI)can improve enterprises'ESG performance.Using data from A-share listed companies from 2015 to 2022,this study empirically examined the impact and the underlying mechanisms of AI application on the quality of ESG information disclosure.The results show that the application of AI technology can enhance enterprises'ESG performance.In terms of the influencing mechanisms,AI technology improves enterprises'ESG performance by enhancing the quality of internal control and information disclosure.Heterogeneity tests reveal that this relationship is more pronounced for enterprises located in eastern and central regions,as well as for high-tech enterprises.Additionally,the application of AI technology has varying effects on different ESG dimensions,with the most significant impact on social responsibility(S),followed by governance(G),and the least on environmental responsibility(E).

关 键 词：人工智能 企业ESG表现 社会责任 环境 公司治理 

分 类 号：F275[经济管理—企业管理] C93[经济管理—国民经济]