人工智能赋能企业ESG建设:理论逻辑与经验证据OACHSSCD

As a new digital and intelligent driving force,artificial intelligence reconstructs the technical foundation and un-derlying logic of corporate ESG construction,and exerts a profound influence on the intelligent,green and integrated development of enterprises.Based on the panel data of 1352 China A-share listed companies from 2011 to 2024,this paper takes the national pilot zone policy for the innovative development of a new generation of artificial intelligence as a quasi-natural experiment and adopts the multi-period DID model to study the effect and action mechanism of artificial intelligence empowering corporate ESG construction.The results show that artificial intelligence significantly promots corporate ESG construction,and this conclusion still holds after a series of robustness tests and endogeneity tests.The results of the transmission mechanism test show that artificial in-telligence integrates laborers,means of labor and objects of labor,and plays a promoting role in corporate ESG construction through cloud computing technology,big data application and administrative expense ratio.The results of the heterogeneity analy-sis indicate that artificial intelligence has a stronger promoting effect on the improvement of ESG ratings of enterprises in high-tech industries,non-state-controlled enterprises,enterprises with low financing constraints and enterprises in eastern re-gions.