人工智能对企业ESG表现的影响研究  

Research on the Impact of Artificial Intelligence on Corporate ESG Performance

作　　者：李双双[1] LI Shuangshuang(Guangxi University,Nanning,Guangxi 530004,China)

机构地区：[1]广西大学,广西南宁530004

出　　处：《山西财政税务专科学校学报》2024年第5期49-56,共8页Journal of Shanxi Finance & Taxation College

摘　　要：以中国沪深A股上市公司为研究样本,从理论分析和实证检验两方面考察人工智能对企业ESG表现的影响。研究发现,人工智能与企业ESG表现之间存在正相关。通过缓解企业融资约束压力和提升绿色创新水平,人工智能显著改善了企业ESG表现。在非国有企业、高科技行业企业、高管年轻的企业和女性高管占比较高的企业,人工智能对企业ESG表现的改善作用更为明显。本研究为改善企业ESG表现提供了经验证据,对实现企业可持续发展具有重要意义。Using Chinese A-share listed companies as research samples,this study examines the impact of artificial intelligence on corporate ESG performance from both theoretical analysis and empirical testing perspectives.The research finds a positive correlation between artificial intelligence and corporate ESG performance.By alleviating financial constraints and enhancing green innovation levels,artificial intelligence significantly improves corporate ESG performance.The positive effects of artificial intelligence on ESG performance are more pronounced in non-state-owned enterprises,high-tech industry companies,companies with younger executives,and companies with a higher proportion of female executives.This study provides empirical evidence for improving corporate ESG performance and is of significant importance for achieving sustainable corporate development.

关 键 词：人工智能 企业ESG表现 融资约束 绿色创新 

分 类 号：F272.7-39[经济管理—企业管理]