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Impact of enterprise artificial intelligence on social responsibility: Evidence from text analysis

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  • Yang, Ying
  • An, Ran
  • Song, Jie

Abstract

In this study, the researchers created an artificial intelligence (AI) keyword dictionary using 2010–2021 microdata from listed Chinese firms and Python's text recognition method. Examining the frequency of AI-related keywords’ use in corporate annual reports, the study assessed their AI development level to empirically investigate the impact of AI development on corporate social responsibility (CSR). Results show that AI can significantly improve CSR. Heterogeneity analysis showed pronounced correlation between AI and CSR in heavily polluting non-state-owned enterprises operating within highly competitive industries. This study enriches the relevant research on CSR and provides a theoretical foundation for enterprises to advance their AI technology implementation.

Suggested Citation

  • Yang, Ying & An, Ran & Song, Jie, 2025. "Impact of enterprise artificial intelligence on social responsibility: Evidence from text analysis," Finance Research Letters, Elsevier, vol. 75(C).
    • Handle: RePEc:eee:finlet:v:75:y:2025:i:c:s1544612325001333
    DOI: 10.1016/j.frl.2025.106868
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    2. Zu, Xu & Ni, Guangxian & Hu, Ruifeng, 2025. "AI technology innovation, knowledge management and corporate environmental sustainability: Evidence from Chinese patent data," Technology in Society, Elsevier, vol. 83(C).
    3. Xin, Wenhui, 2025. "The impact of corporate artificial intelligence on financial risk: Evidence from China," Finance Research Letters, Elsevier, vol. 81(C).

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