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Impact of regional artificial intelligence development on corporate environmental information

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  • Wu, Yulin
  • Zhang, Jiahui
  • Cai, Xinyu

Abstract

Using data from Shanghai and Shenzhen A-share listed companies between 2008 and 2022, this study investigates the impact of regional artificial intelligence (AI) development on the quality of corporate environmental information disclosure (EID). The findings indicate that regional AI development significantly enhances the quality of corporate EID. A series of robustness checks, such as replacing core explanatory and dependent variables and incorporating additional control variables, further support this conclusion. Additionally, heterogeneity analysis reveals that the positive influence of AI development on EID quality is more pronounced in Eastern regions and among firms in nonheavily-polluting industries. These results highlight AI's critical role in improving corporate information transparency and enhancing environmental governance, with notable regional and industry-specific differences.

Suggested Citation

  • Wu, Yulin & Zhang, Jiahui & Cai, Xinyu, 2025. "Impact of regional artificial intelligence development on corporate environmental information," Finance Research Letters, Elsevier, vol. 80(C).
    • Handle: RePEc:eee:finlet:v:80:y:2025:i:c:s1544612325006737
    DOI: 10.1016/j.frl.2025.107413
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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