Exploring the impact of artificial intelligence on the pursuit of SDGs: Evidence from European state‐owned enterprises

Flavio Spagnuolo, Raffaela Casciello, Ilaria Martino and Fiorenza Meucci

Corporate Social Responsibility and Environmental Management, 2025, vol. 32, issue 2, 1987-2001

Abstract: In the context of European state‐owned enterprises (SOEs), this study examines whether the adoption of artificial intelligence (AI) facilitates the pursuit of sustainable development goals (SDGs) and how this relationship varies across the 17 individual SDGs. Results from panel and logistic regression models reveal a statistically significant positive association between AI adoption and SDGs pursuit. Additionally, the findings suggest that AI primarily supports environmental SDGs, with a more limited impact on societal and economic SDGs. The study offers practical implications for managers, investors, and policymakers. For managers, investing in AI may enhance corporate sustainability strategies. Investors with ethical concerns are encouraged to prioritize enterprises increasingly adopting AI. Finally, the study urges policymakers to explore new pathways that more effectively promote the pursuit of SDGs through AI.

Date: 2025
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https://doi.org/10.1002/csr.3047

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:32:y:2025:i:2:p:1987-2001

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