Impact of regional artificial intelligence development on corporate environmental information

Yulin Wu, Jiahui Zhang and Xinyu Cai

Finance Research Letters, 2025, vol. 80, issue C

Abstract: Using data from Shanghai and Shenzhen A-share listed companies between 2008 and 2022, this study investigates the impact of regional artificial intelligence (AI) development on the quality of corporate environmental information disclosure (EID). The findings indicate that regional AI development significantly enhances the quality of corporate EID. A series of robustness checks, such as replacing core explanatory and dependent variables and incorporating additional control variables, further support this conclusion. Additionally, heterogeneity analysis reveals that the positive influence of AI development on EID quality is more pronounced in Eastern regions and among firms in nonheavily-polluting industries. These results highlight AI's critical role in improving corporate information transparency and enhancing environmental governance, with notable regional and industry-specific differences.

Keywords: Artificial intelligence; Environmental information disclosure; Corporate sustainability (search for similar items in EconPapers)
JEL-codes: M14 O33 Q56 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eee:finlet:v:80:y:2025:i:c:s1544612325006737

DOI: 10.1016/j.frl.2025.107413

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