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The impact of artificial intelligence on corporate ESG greenwashing

Author

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  • Cheng, Zhonghua
  • Yang, Guang

Abstract

As the core driver of the new round of technological innovation, artificial intelligence (AI) is profoundly transforming the governance models of enterprises, which may thus exert a significant impact on corporate ESG greenwashing. Accordingly, this research analyzes the listed enterprises in the A-share market from 2010 to 2023, employing a double machine learning (DML) model to examine the impact of AI on corporate ESG greenwashing. The findings reveal that: (1) AI significantly inhibits corporate ESG greenwashing. This conclusion remains robust after a series of tests, including model re-specification, variable substitution, and checks for endogeneity issues. (2) AI inhibits corporate ESG greenwashing by improving regulatory efficiency and reducing inefficient investments. (3) The AI's suppressive impact on corporate ESG greenwashing exhibits heterogeneous effects across corporate characteristics, particularly pronounced in state-owned enterprises, polluting enterprises, and large enterprises.

Suggested Citation

  • Cheng, Zhonghua & Yang, Guang, 2026. "The impact of artificial intelligence on corporate ESG greenwashing," Socio-Economic Planning Sciences, Elsevier, vol. 103(C).
    • Handle: RePEc:eee:soceps:v:103:y:2026:i:c:s0038012125002009
    DOI: 10.1016/j.seps.2025.102351
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