The role of artificial intelligence in shaping ESG disclosure evidence from listed companies in Saudi Arabia
人工知能がESG開示に与える影響：サウジアラビア上場企業の証拠 (AI 翻訳)
Amani Ebnaoof
🤖 gxceed AI 要約
日本語
本研究は、サウジアラビアの非金融上場企業におけるAI導入とESG開示の関係を2020～2024年のパネルデータに基づき分析。AI導入がESG開示スコアを有意に向上させることを発見し、新興市場でのESG報告におけるAIの変革的影響を示唆。
English
This study examines the relationship between AI adoption and ESG disclosure among Saudi-listed non-financial firms from 2020-2024. Using fixed-effects regression on 130 firms, it finds that AI adoption significantly improves ESG disclosure scores, highlighting AI's transformative role in ESG reporting in emerging markets.
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
日本のESG開示実務においてもAI活用が進む中、本研究成果はAIによる開示品質向上のエビデンスとして参考になる。ただしサウジアラビア特有の文脈（Vision 2030）に基づくため、一般化には注意が必要。
In the global GX context
This paper provides empirical evidence from an emerging market on how AI enhances ESG disclosure, contributing to the global discourse on technology-driven transparency. It offers insights for regulators and firms in other jurisdictions considering AI integration into sustainability reporting.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the AI-ESG disclosure link in an emerging market, contributing to technology and sustainability literature.
🏢実務担当者:Suggests that adopting AI can improve ESG disclosure quality, useful for corporate sustainability teams.
🏛政策担当者:Indicates that promoting AI adoption could enhance ESG transparency, relevant for regulators designing disclosure frameworks.
📄 Abstract（原文）
This research examines the relationship between artificial intelligence (AI) adoption and environmental, social, and governance (ESG) disclosure among non-financial companies listed on the Saudi Stock Exchange (Tadawul) from 2020 to 2024. Based on a balanced panel of 130 firms (650 firm-year observations), this study estimates the level and quality of ESG disclosure using a fixed-effects regression model to test the hypothesis that AI adoption is related to higher quality and quantity of ESG disclosure. Annual reports were identified as a source of data through Tadawul and ESG scores through Refinitiv Eikon, and non-financial companies were selected for data comparison. The results indicate that the adoption of AI positively impacts ESG disclosure scores significantly, with no notable differences between the environmental, social, and governance aspects. These findings are consistent with institutional and signaling theories, which imply that AI is an enabler of technology and a strategic sign of transparency and innovation in reaction to Saudi Arabia Vision 2030 sustainability ambitions. The research indicates the transformative power of AI in enhancing ESG reporting in emerging markets, with consequences for corporate managers, policymakers, and investors.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.3389/frsus.2026.1797708first seen 2026-05-15 18:05:37
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