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Article

Meta-Frontier Analysis of Disclosing Sustainable Development Information: Evidence from China’s AI Industry

1
College of Business Administration, Fujian Business University, Fuzhou 350016, China
2
New Huadu Business School, Minjiang University, Fuzhou 350108, China
3
Department of Finance, Tunghai University, Taichung 407224, Taiwan
4
Department of International Business, National Taiwan University, Taipei 10617, Taiwan
*
Author to whom correspondence should be addressed.
Academic Editors: Jin-Li Hu and Edmundas Kazimieras Zavadskas
Energies 2021, 14(19), 6139; https://doi.org/10.3390/en14196139
Received: 29 August 2021 / Revised: 21 September 2021 / Accepted: 23 September 2021 / Published: 27 September 2021
(This article belongs to the Special Issue Green Energy Economies)
China currently adopts voluntary principles to disclose sustainable development information, and so considerable numbers of listed companies have chosen not to disclose such information. Since disclosure and non-disclosure groups face different production opportunities, this research uses the meta-frontier framework to completely analyze sustainable development practices of China’s artificial intelligence (AI) industry. Empirical results show that the disclosure group outperforms the non-disclosure group in operating scales, efficiencies, and technologies, while the superior efficiency of state-owned enterprises (SOEs) comes entirely from the non-disclosure group. Hence, the government should mandate or actively encourage capable corporations, especially SOEs, to disclose sustainable development information, as doing so improves the overall sustainable development of society and also enhances these firms’ performance. Finally, the authority can formulate a nationwide disclosure policy regardless of the existing differences in regional development. View Full-Text
Keywords: disclosing sustainable development information; meta-frontier approach; AI industry; reputation effect; state-owned enterprises disclosing sustainable development information; meta-frontier approach; AI industry; reputation effect; state-owned enterprises
MDPI and ACS Style

Liu, A.-C.; Wang, J.; Zhan, Y.; Li, C.-J.; Li, Y. Meta-Frontier Analysis of Disclosing Sustainable Development Information: Evidence from China’s AI Industry. Energies 2021, 14, 6139. https://doi.org/10.3390/en14196139

AMA Style

Liu A-C, Wang J, Zhan Y, Li C-J, Li Y. Meta-Frontier Analysis of Disclosing Sustainable Development Information: Evidence from China’s AI Industry. Energies. 2021; 14(19):6139. https://doi.org/10.3390/en14196139

Chicago/Turabian Style

Liu, An-Chi, Junyi Wang, Yiting Zhan, Chien-Jung Li, and Yang Li. 2021. "Meta-Frontier Analysis of Disclosing Sustainable Development Information: Evidence from China’s AI Industry" Energies 14, no. 19: 6139. https://doi.org/10.3390/en14196139

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