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The results reveal a robust positive relationship between AI adoption and ESG outcomes, primarily driven by enhanced green innovation and improved internal control quality. These effects are more pronounced among large and technology-intensive firms. Consistent with the Resource-Based View and the Technology-Organization-Environment framework, our findings underscore the importance of complementary assets and absorptive capacity in realizing the sustainability potential of AI. This study provides credible evidence on how and for whom AI fosters corporate sustainability, introduces a transparent approach to measuring authentic technology adoption, and highlights the emerging "digital ESG divide" with implications for targeted policy interventions.
Shen et al. (Mon,) studied this question.