The Impact of AI Application on Corporate ESG Performance: Empirical Evidence from Shanghai and Shenzhen A-share Listed Enterprises
In the context of the digital economy and sustainable development, artificial intelligence (AI) has emerged as an important technological approach for enterprises to enhance ESG governance. Using Shanghai and Shenzhen A-share listed enterprises from 2010 to 2024 as the research sample, this study empirically examines the impact of AI application on corporate ESG performance. The results show that AI application significantly improves corporate ESG performance, with stronger effects observed among state-owned enterprises and large enterprises. These findings remain robust after excluding high-tech enterprises and shortening the sample period. This study extends the literature on the economic consequences of AI by shifting attention from financial outcomes to non-financial ESG performance and provides empirical evidence for enterprises to develop differentiated AI-enabled ESG strategies.