The Impact of Artificial Intelligence Policy on Corporate ESG Performance

DOI

10.2991/978-94-6239-758-3_47How to use a DOI?

Keywords

artificial intelligence policy; ESG performance; digital transformation; executive risk appetite; multi-period double-difference model

Abstract

This paper uses A-share listed companies from 2014 to 2024 as its sample to investigate the impact of artificial intelligence policies on corporate ESG performance. Empirical results indicate that the implementation of artificial intelligence policies significantly enhances corporate ESG performance. Further analysis reveals that the degree of a firm’s digital transformation acts as a positive moderator on corporate ESG performance, whilst executive risk appetite acts as a moderator. Heterogeneity tests suggest that the positive impact of artificial intelligence policies on corporate ESG performance is more pronounced in non-state-controlled enterprises and non-heavy-polluting enterprises.

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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TY  - CONF
AU  - Xinyu Zhuang
PY  - 2026
DA  - 2026/09/08
TI  - The Impact of Artificial Intelligence Policy on Corporate ESG Performance
BT  - Proceedings of the 2026 7th International Conference on Management Science and Engineering Management (ICMSEM 2026)
PB  - Atlantis Press
SP  - 486
EP  - 497
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-758-3_47
DO  - 10.2991/978-94-6239-758-3_47
ID  - Zhuang2026
ER  -