人工智能对企业绿色治理绩效的影响

IF 9.8 1区经济学 Q1 BUSINESS, FINANCE

International Review of Financial Analysis Pub Date : 2025-08-19 DOI:10.1016/j.irfa.2025.104548

Mengke Yu , Qingyang Sun , Hui Huang

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引用次数: 0

摘要

利用2009年至2022年4235家中国企业的数据，本研究探讨了企业人工智能（AI）采用对绿色治理绩效的影响，并探讨了其潜在机制。我们的研究结果表明，人工智能的采用对绿色治理绩效产生了积极影响，并且在一系列敏感性测试之后，这一结论仍然是稳健的。在机制方面，人工智能的采用通过降低绿色管理成本和增加绿色创新产出来提高绿色治理绩效。异质性分析表明，人工智能的积极影响在传统制造业企业、位于中国东部的企业和以国际市场为目标的企业中更为明显。本研究为根据中国“双碳”目标提高绿色治理绩效、实现高质量绿色发展提供了有价值的见解。它还为企业利用人工智能降低成本和加强绿色治理创新能力提供了实用策略。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The impact of artificial intelligence on the green governance performance of enterprises

Using data from 4235 Chinese firms over the period 2009–2022, this study investigates the impact of corporate artificial intelligence (AI) adoption on green governance performance and examines the underlying mechanisms. Our results demonstrate that the adoption of AI positively influences green governance performance, and this conclusion remains robust following a series of sensitivity tests. In terms of mechanisms, AI adoption enhances green governance performance by lowering green management costs and increasing green innovation outputs. A heterogeneity analysis reveals that AI's positive effect is more pronounced in traditional manufacturing firms, those located in eastern China, and those that target international markets. This study provides valuable insights into improving green governance performance and achieving high-quality green development in accordance with China's “dual carbon” goals. It also offers practical strategies for firms to use AI in reducing costs and strengthening their innovation capabilities in green governance.

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来源期刊

International Review of Financial Analysis BUSINESS, FINANCE-

CiteScore

10.30

自引率

9.80%

发文量

366

期刊介绍： The International Review of Financial Analysis (IRFA) is an impartial refereed journal designed to serve as a platform for high-quality financial research. It welcomes a diverse range of financial research topics and maintains an unbiased selection process. While not limited to U.S.-centric subjects, IRFA, as its title suggests, is open to valuable research contributions from around the world.