Purpose This study seeks to explain how corporate social responsibility (CSR) becomes a source of entrepreneurial opportunity recognition and open innovation by developing firms’ intellectual capital (human, structural, and relational capital), and whether AI adoption amplifies this transformation process between CSR and intellectual capital dimensions in an era of increasing digitalization and social responsibility. Design/methodology/approach Data were collected from 389 employees working in SMEs within the Chinese manufacturing sector, and analyzed through partial least squares structural equation modelling (PLS-SEM). Findings The findings show that CSR significantly enhances human, structural, and relational capital. These components of intellectual capital, thus, increase the recognition of entrepreneurial opportunities and outcomes of open innovation. The recognition of entrepreneurial opportunities acts as an important means of connecting intellectual capital to open innovation. Furthermore, the adoption of AI in business operations strengthens the relationship between CSR and intellectual capital, particularly in resource-constrained settings. Originality/value This study enhances intellectual capital research by incorporating CSR, AI adoption, entrepreneurial opportunity recognition, and open innovation into a cohesive framework. The study highlights AI adoption as a boundary condition beyond conventional linear models and provides new insights into how digital technologies enhance CSR's value-creation capability by developing intellectual capital.
Makki et al. (Fri,) studied this question.