人工智能应用、高管认知水平与企业ESG表现

Artificial Intelligence Applications, Executive Cognition, and Corporate ESG Performance

中文关键词:  人工智能应用  ESG表现  高管数字化认知  高管绿色认知  资源配置效率  公众关注度  内部控制质量

英文关键词:artificial intelligence applications  ESG performance  executive digital cognition  executive green cognition  resource allocation efficiency  public attention  internal control quality

中文摘要:

      数字经济时代,人工智能应用能否助力企业ESG表现以及高管认知发挥何种作用值得探究。以2011—2022年中国A股非金融上市公司为研究样本,实证检验了人工智能应用对企业ESG表现的影响以及高管认知水平对二者关系的调节作用。研究发现,人工智能应用提升了企业ESG表现,高管数字化认知和绿色认知均能够正向调节人工智能应用与企业ESG表现的关系。异质性分析发现,人工智能应用对ESG表现的提升作用在国有企业、非重污染行业企业、高科技行业企业以及地区政府创新支持度高的企业中更显著。进一步研究发现,人工智能应用能够提高企业资源配置效率、公众关注度和内部控制质量,进而提升企业ESG表现。因此,企业应重视高管认知能力建设,积极将人工智能技术应用于环境保护、社会责任以及公司治理中；政府应持续推进“人工智能＋”行动,充分发挥先进技术在经济可持续发展中的积极效能。

英文摘要:

      In the era of digital economy, it is worth exploring whether artificial intelligence (AI) applications can enhance corporate Environmental, Social, and Governance (ESG) performance and how executive cognition plays a role in this process. Taking China's A-share listed companies from 2011 to 2022 as samples, this paper empirically examines the impact of AI applications on corporate ESG performance and the moderating role of executive cognition. The findings reveal that AI applications enhance corporate ESG performance, with executives' digital and green cognition positively moderating the relationship between AI positive applications and ESG performance. Heterogeneity analysis shows that the positive effect of AI applications on ESG performance is more pronounced in state-owned enterprises, non-heavy polluting industries, high-tech industries, and companies located in regions with higher government innovation support. Further research finds that AI applications can improve ESG performance by enhancing corporate resource allocation efficiency, increasing public attention, and strengthening internal control quality. Therefore, companies should prioritize the development of executives' cognitive capabilities and actively integrate AI technologies into environmental protection, social responsibility, and corporate governance. Meanwhile, the government should advance the “AI+” initiative to fully leverage advanced technologies to promote sustained economic development. 