Proceedings of the 2026 3rd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2026)

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Can AI Technology Applications Enhance Corporate ESG Performance? An Empirical Test Based on A-Share Listed Companies

Authors
Zhen Liu1, *, Ke Xu1
1School of Innovation and Entrepreneurship, Shandong University, Tsingtao, 266200, China
*Corresponding author. Email: 1094873522@qq.com
Corresponding Author
Zhen Liu
Available Online 12 May 2026.
DOI
10.2991/978-94-6239-672-2_34How to use a DOI?
Keywords
Artificial Intelligence; Corporate ESG Performance; Total Factor Productivity; Internal Control Quality
Abstract

At present, artificial intelligence has gradually integrated into the entire process of corporate production and operations, profoundly impacting business development. This study utilizes data from A-share listed companies between 2010 and 2024. By constructing a multidimensional AI application measurement system, it empirically demonstrates that AI technology adoption significantly enhances corporate ESG performance. This improvement occurs through two pathways: boosting total factor productivity and strengthening internal control quality. Heterogeneity tests reveal that this impact is more pronounced in non-state-owned enterprises, small and medium-sized enterprises, non-heavily polluting industries, and high-tech sectors.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2026 3rd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2026)
Series
Advances in Economics, Business and Management Research
Publication Date
12 May 2026
ISBN
978-94-6239-672-2
ISSN
2352-5428
DOI
10.2991/978-94-6239-672-2_34How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Zhen Liu
AU  - Ke Xu
PY  - 2026
DA  - 2026/05/12
TI  - Can AI Technology Applications Enhance Corporate ESG Performance? An Empirical Test Based on A-Share Listed Companies
BT  - Proceedings of the 2026 3rd International Conference on Applied Economics, Management Science and Social Development (AEMSS 2026)
PB  - Atlantis Press
SP  - 365
EP  - 374
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-672-2_34
DO  - 10.2991/978-94-6239-672-2_34
ID  - Liu2026
ER  -