人工知能と企業の持続可能性：中国の国家AIイノベーション・開発パイロットゾーン政策からの証拠

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:AI政策が企業のESGパフォーマンスに与える因果効果をDIDで示した実証手法とメカニズム分析が参考になる。

🏢実務担当者:AI導入が持続可能性パフォーマンス向上に寄与する可能性を示唆。自社のAI戦略とESG目標の統合を検討する際の根拠となる。

🏛政策担当者:AI振興政策が企業の持続可能性に与える波及効果を考慮した政策設計の重要性を示す。

Artificial intelligence (AI) is increasingly reshaping corporate production and governance, raising the question of how policy can steer corporations toward sustainable development. This study treats the staggered implementation of China’s National Artificial Intelligence Innovation and Development Pilot Zone policy (AI Pilot Zone policy) as a quasi-natural experiment. Using data from Chinese listed companies from 2014 to 2024, we employ a multi-period difference-in-differences approach to identify the impact of the policy on corporate sustainable development performance (SDP) and to explore the underlying mechanisms. The results show that the AI Pilot Zone policy significantly improves corporate SDP, and this finding remains robust to a series of checks, including parallel trend tests, placebo tests, PSM-DID estimations, and tests addressing potential biases under staggered policy adoption. Heterogeneity analysis based on the TOE framework indicates that the policy effect is more pronounced among firms with higher R&D intensity, stronger internal control, and those located in regions with higher levels of digital inclusive finance. Mechanism analysis further suggests that dynamic capabilities, including innovation capability, adaptation capability, and absorptive capability, play important mediating roles in the relationship between the policy and corporate SDP. Overall, this study provides micro-level evidence on the sustainability effects of AI-oriented public policies and offers insights for improving policy design and corporate capability development.

• semanticscholar https://doi.org/10.3390/su18063113first seen 2026-09-01 05:43:04