Ai的绿色悖论：短期痛苦与长期救赎——中国企业可持续发展的两面

IF 6.9 2区经济学 Q1 BUSINESS, FINANCE

Finance Research Letters Pub Date : 2025-09-24 DOI:10.1016/j.frl.2025.108544

Jing Fang , Jingshuo Li , Pengfei Bi

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引用次数: 0

摘要

本研究以2011年至2023年的中国a股上市公司为样本，考察了人工智能（AI）的采用对企业可持续发展的影响。通过关注运营可持续性、环境信息披露和碳排放绩效，研究结果揭示了人工智能的双重效应，它会带来采用成本和整合挑战的短期运营压力，随后会带来环境透明度和减排方面的实质性长期收益。人工智能显著提高了环境信息披露的质量和数量，同时降低了碳强度。这些发现证明了短期成本和长期效益之间的权衡，丰富了关于数字化转型和可持续性的文献。我们提供可操作的政策见解，强调人工智能在促进企业环境责任和支持中国碳中和议程方面的影响。

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Green paradox of Ai: short-term pain and long-term redemption—The two faces of Chinese enterprises’ sustainable development

This study examines the impact of artificial intelligence (AI) adoption on corporate sustainability using a panel of Chinese A-share listed firms from 2011 to 2023. Focusing on operational sustainability, environmental information disclosure, and carbon emissions performance, the results reveal a dual effect of AI that incurs short-term operational pressure of adoption costs and integration challenges, followed by substantial long-term gains in environmental transparency and emissions reduction. AI remarkably improves the quality and quantity of environmental disclosure while lowering carbon intensity. These findings demonstrate the tradeoff between short-term costs and long-term benefits, enriching the literature on digital transformation and sustainability. We provide actionable policy insights, emphasizing the influence of AI in advancing corporate environmental responsibility and supporting China’s carbon neutrality agenda.

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来源期刊

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

期刊介绍： Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance