Proceeding of 2025 8th International Conference on Humanities Education and Social Sciences (ICHESS 2025)

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Urban Artificial Intelligence Development Effects on Sustainable Information Disclosure of Firms: Evidence from A-Share Listed Firms

Authors
Xilinan Wu1, Guochao Wan1, *
1School Of Management, Chengdu University of Information Technology, Chengdu, Sichuan, China
*Corresponding author. Email: wgc@cuit.edu.cn
Corresponding Author
Guochao Wan
Available Online 26 March 2026.
DOI
10.2991/978-2-38476-551-5_68How to use a DOI?
Keywords
Artificial intelligence; Sustainability information; Firm disclosure; Institutional environment
Abstract

Amid China’s “dual-carbon” strategy and rising stakeholder demand for non-financial transparency, many firms - especially SMEs - face high costs and capability gaps in sustainability reporting. Leveraging a panel of A-share listed firms from 2015–2024 matched with city-level indicators for artificial intelligence (AI) development, this paper examines whether municipal AI expansion fosters firm-level sustainability disclosure. Results show that stronger city-level AI development significantly increases the likelihood and persistence of sustainability disclosure. The effect is concentrated among state-owned enterprises (SOEs), consistent with their superior access to policy resources and external information spillovers. The findings offer theoretical and practical implications for using AI to reduce reporting frictions, manage unstructured data, and improve ESG transparency.

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
Proceeding of 2025 8th International Conference on Humanities Education and Social Sciences (ICHESS 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
26 March 2026
ISBN
978-2-38476-551-5
ISSN
2352-5398
DOI
10.2991/978-2-38476-551-5_68How 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  - Xilinan Wu
AU  - Guochao Wan
PY  - 2026
DA  - 2026/03/26
TI  - Urban Artificial Intelligence Development Effects on Sustainable Information Disclosure of Firms: Evidence from A-Share Listed Firms
BT  - Proceeding of 2025 8th International Conference on Humanities Education and Social Sciences (ICHESS 2025)
PB  - Atlantis Press
SP  - 644
EP  - 650
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-551-5_68
DO  - 10.2991/978-2-38476-551-5_68
ID  - Wu2026
ER  -