How Does AI Empower Corporate ESG Practices? Mechanisms Based on Information Processing Theory
AIはどのように企業のESG実践を強化するのか：情報処理理論に基づくメカニズム (AI 翻訳)
Qina Zhu, Shanshan Jiang, A. Du
🤖 gxceed AI 要約
日本語
2010-2022年の中国A株企業2630社のデータを用い、AIがESGパフォーマンスを向上させることを実証。情報処理理論に基づき、グリーンイノベーション率向上、価格設定力向上、代理コスト低減の3チャネルを通じたメカニズムを解明。技術集約型・非高汚染・競争激しい産業で効果が顕著であり、外部資本市場の融資環境が効果を強化する。
English
Using data from 2630 Chinese A-share listed companies (2010-2022), this study demonstrates that AI enhances corporate ESG performance. Based on information processing theory, it identifies three mechanisms: improving green innovation rate, enhancing price markup capabilities, and reducing agency costs. The effect is stronger for technology-intensive, non-highly polluting firms, and those in highly competitive industries. A favorable external financing environment amplifies the AI-ESG link.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は中国企業のデータに基づくが、AIがESG実践を強化するメカニズムは日本企業にも示唆を与える。特にSSBJ対応や情報開示高度化においてAI活用の有効性を示唆する。
In the global GX context
This study provides robust empirical evidence on how AI enhances ESG performance, contributing to global discussions on technology-driven sustainability. The mechanism analysis offers practical pathways for firms worldwide, and the findings on financing environment highlight the role of capital markets in supporting AI for ESG.
👥 読者別の含意
🔬研究者:This paper offers a comprehensive empirical analysis of AI's impact on ESG performance, with mechanism tests and heterogeneity insights valuable for future research.
🏢実務担当者:Corporate sustainability teams can consider adopting AI to improve green innovation and operational efficiency, but must tailor strategies to industry and financing context.
🏛政策担当者:Regulators should note that AI can be a lever for ESG improvement, and that supportive financing environment enhances its effectiveness.
📄 Abstract（原文）
In the context of the latest technological revolution and industrial transformation, Artificial Intelligence (AI) provides new impetus for the development of corporate ESG practices. This study, based on data from 2630 A‐share listed companies in China from 2010 to 2022, examines the impact of AI on corporate ESG performance and its mechanisms of action and explores the moderating effects of capital market financing environment. The results reveal that AI can notably enhance the ESG performance of listed companies in China. This finding is proven robust after robustness tests, including machine learning models. Based on information processing theory, the study further constructs a framework for mechanism analysis across the environmental, social, and governance dimensions. The results show that AI enhances corporate ESG performance through three channels: improving green innovation rate, enhancing price markup capabilities, and reducing agency costs. Heterogeneity analysis reveals that the enabling effects of AI on corporate ESG performance are more pronounced for technology‐intensive firms, non‐highly polluting firms, and firms in highly competitive industries. Further research suggests that optimization of the external capital market financing environment facilitates the empowering effect of AI on corporate ESG performance. This study provides practical insights for enterprises to effectively advance sustainable development through “AI+ ESG”, for regulatory bodies to refine sustainable governance systems, and for capital markets to innovate in financial services for technology.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/ijfe.70242first seen 2026-06-12 06:06:22
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。