人工智能的采用和企业的ESG绩效:来自精细的大型语言模型的证据
Lihao Shen1, Zhengrong Li2, Yongqing Liang3
1College of Social Sciences, University of California, Los Angeles, Los Angeles, CA, United States.
Frontiers in artificial intelligence
|November 12, 2025
概括
人工智能 (AI) 的采用显著提高了企业的环境,社会和治理 (ESG) 绩效,特别是通过绿色创新和更好的内部控制. 这种数字化转型有利于大型,以技术为重点的公司,弥合了"数字ESG差距".
科学领域:
- 商业和管理的管理和管理.
- 技术与创新 技术与创新
- 可持续性研究 可持续性研究
背景情况:
- 人工智能 (AI) 与环境,社会和治理 (ESG) 目标的交叉点越来越感兴趣.
- 经验研究受到精确测量企业级人工智能采用挑战的限制.
- 需要一种可靠的方法来区分真正的AI应用与企业披露中的简单提及.
研究的目的:
- 开发和应用基于LLM的精细框架,以准确测量企业在AI采用情况.
- 调查真正的人工智能采用对企业ESG绩效的影响.
- 确定影响AI-ESG关系的公司特征.
主要方法:
- 利用一个适应领域的LLM (Qwen2.5-72B) 和一个细粒度分类方案来识别应用AI技术.
- 使用中国A股上市公司 (2009-2022) 的数据构建了一个可靠的AI采用指标.
- 考察了人工智能采用和ESG表现之间的关系,考虑到公司规模和行业.
主要成果:
- 人工智能采用和ESG结果之间存在强有力的积极关系.
- 主要驱动因素包括加强绿色创新和提高内部控制质量.
- 人工智能对ESG的积极影响在大型和技术密集型企业中更为明显.
结论:
- 人工智能采用是企业可持续性的重要驱动力,特别是在以技术为中心的大型公司.
- 调查结果支持基于资源的观点和技术-组织-环境框架,这些框架涉及互补资产和吸收能力.
- 强调"数字ESG差距"的出现,并建议有针对性的政策干预.
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