Impact of enterprise artificial intelligence on social responsibility: Evidence from text analysis

Ying Yang, Ran An and Jie Song

Finance Research Letters, 2025, vol. 75, issue C

Abstract: In this study, the researchers created an artificial intelligence (AI) keyword dictionary using 2010–2021 microdata from listed Chinese firms and Python's text recognition method. Examining the frequency of AI-related keywords’ use in corporate annual reports, the study assessed their AI development level to empirically investigate the impact of AI development on corporate social responsibility (CSR). Results show that AI can significantly improve CSR. Heterogeneity analysis showed pronounced correlation between AI and CSR in heavily polluting non-state-owned enterprises operating within highly competitive industries. This study enriches the relevant research on CSR and provides a theoretical foundation for enterprises to advance their AI technology implementation.

Keywords: Artificial intelligence; Corporate social responsibility; Green innovation; Information disclosure (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001333

DOI: 10.1016/j.frl.2025.106868

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