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Administrative Sciences
Volume 16
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10.3390/admsci16060243
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Article

How Does Artificial Intelligence Improve Corporate ESG Performance?

by
Wenlong Ren
1,2,
Yue Yang
1,
Yuhuan Zhang
3,
Baocheng Zhao
4,* and
Yunshen Lou
5,*
1
School of Art and Design, Nanjing University of Finance and Economics, Nanjing 210023, China
2
Yangtze River Delta Cultural Industry Development Institute, Nanjing University, Nanjing 210093, China
3
Beedie School of Business, Simon Fraser University, Burnaby, BC V5A 1S6, Canada
4
Business School, Nanjing University, Nanjing 210093, China
5
Department of Industrial Development Research, Shanghai Economic Information Center, Shanghai 200050, China
*
Authors to whom correspondence should be addressed.
Adm. Sci. 2026, 16(6), 243; https://doi.org/10.3390/admsci16060243
Submission received: 20 March 2026 / Revised: 9 May 2026 / Accepted: 18 May 2026 / Published: 22 May 2026
(This article belongs to the Special Issue Selected Papers from the 1st International Online Conference on Administrative Sciences (IOCAS 2026))
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Abstract

Based on a 2012–2023 panel of 1774 Chinese A-share listed firms, this study examines how artificial intelligence transformation affects corporate ESG performance. We identify AI transformation from annual report text and estimate its effect using a DID framework. The estimates indicate that AI transformation is linked to higher ESG performance, with results remaining stable across alternative specifications. Further analysis indicates that green innovation and governance improvement are two main channels, with stronger effects among firms with state ownership, lower technological intensity, and heavier pollution exposure. These findings provide quasi-experimental evidence on the sustainability implications of corporate AI transformation.
Keywords: artificial intelligence; ESG; green effect; governance effect artificial intelligence; ESG; green effect; governance effect

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MDPI and ACS Style

Ren, W.; Yang, Y.; Zhang, Y.; Zhao, B.; Lou, Y. How Does Artificial Intelligence Improve Corporate ESG Performance? Adm. Sci. 2026, 16, 243. https://doi.org/10.3390/admsci16060243

AMA Style

Ren W, Yang Y, Zhang Y, Zhao B, Lou Y. How Does Artificial Intelligence Improve Corporate ESG Performance? Administrative Sciences. 2026; 16(6):243. https://doi.org/10.3390/admsci16060243

Chicago/Turabian Style

Ren, Wenlong, Yue Yang, Yuhuan Zhang, Baocheng Zhao, and Yunshen Lou. 2026. "How Does Artificial Intelligence Improve Corporate ESG Performance?" Administrative Sciences 16, no. 6: 243. https://doi.org/10.3390/admsci16060243

APA Style

Ren, W., Yang, Y., Zhang, Y., Zhao, B., & Lou, Y. (2026). How Does Artificial Intelligence Improve Corporate ESG Performance? Administrative Sciences, 16(6), 243. https://doi.org/10.3390/admsci16060243

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