Can AI Technology Applications Enhance Corporate ESG Performance? An Empirical Test Based on A-Share Listed Companies

Zhen Liu () and Ke Xu
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Zhen Liu: Shandong University, School of Innovation and Entrepreneurship
Ke Xu: Shandong University, School of Innovation and Entrepreneurship

A chapter in Proceedings of the 2026 3rd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2026), 2026, pp 365-374 from Springer

Abstract: Abstract At present, artificial intelligence has gradually integrated into the entire process of corporate production and operations, profoundly impacting business development. This study utilizes data from A-share listed companies between 2010 and 2024. By constructing a multidimensional AI application measurement system, it empirically demonstrates that AI technology adoption significantly enhances corporate ESG performance. This improvement occurs through two pathways: boosting total factor productivity and strengthening internal control quality. Heterogeneity tests reveal that this impact is more pronounced in non-state-owned enterprises, small and medium-sized enterprises, non-heavily polluting industries, and high-tech sectors.

Keywords: Artificial Intelligence; Corporate ESG Performance; Total Factor Productivity; Internal Control Quality (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6239-672-2_34

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