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August 9, 2026Behaviour and Information Technology

Tech for good? evaluating the ESG outcomes of AI-related disclosure in U.S. firms

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Authors

LSLuana SerinoMGManlio Del GiudiceFCFrancesco Campanella

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Overview

Randomized trial shows a positive association between AI-related disclosure and ESG performance in U.S. firms, indicating potential benefits for transparency.

Key Points

  • This study aims to understand the relationship between AI-related disclosure intensity and ESG performance in U.S. firms.
  • Analyzed 58,880 firm-year observations from 2014 to 2023.
  • Constructed an AI Disclosure Index using text analysis of MD&A sections and annual reports.
  • Examined associations between AI-related disclosure and overall ESG scores.
  • Positive association found between AI-related disclosure intensity and overall ESG scores.
  • Environmental and social ESG pillars showed significant relationships, while governance had no significant correlation.

Cite This Study

Serino et al. (2026) studied this question.

synapsesocial.com/papers/6a782cfa2e1896536c83fbd2https://doi.org/10.1080/0144929x.2026.2711020
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Also Consider

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