文献类型：期刊文献

英文题名：AI-GENERATED CONTENT AND ESG: A QUASI-NATURAL EXPERIMENT BASED ON CHATGPT

作者：Chai, Li[1];Qiao, Li[2];Sun, Tianying[3];Zhu, Yunxuan[4];Hou, Aoling[5]

第一作者：Chai, Li

通讯作者：Qiao, L[1]

机构：[1]Xinjiang Univ Finance & Econ, Sch Int Trade & Econ, 449 Beijing Middle Rd,High Tech Dev Zone, Urumqi 830063, Xinjiang, Peoples R China;[2]Beijing Union Univ, Sch Business, 3A Yanjing Dongli, Beijing 100025, Peoples R China;[3]Cent Univ Finance & Econ, Sch Int Trade & Econ, 39 South Coll Rd, Beijing 100081, Peoples R China;[4]Cent Univ Finance & Econ, Sch Int Trade & Econ, 39 South Coll Rd, Beijing 100081, Peoples R China;[5]Cent Univ Finance & Econ, Sch Int Trade & Econ, 39 South Coll Rd, Beijing 1000, Peoples R China

第一机构：Xinjiang Univ Finance & Econ, Sch Int Trade & Econ, 449 Beijing Middle Rd,High Tech Dev Zone, Urumqi 830063, Xinjiang, Peoples R China

通讯机构：[1]corresponding author), Beijing Union Univ, Sch Business, 3A Yanjing Dongli, Beijing 100025, Peoples R China.|[1141721]北京联合大学商务学院;[11417]北京联合大学;

年份：2025

卷号：28

期号：3

起止页码：5-23

外文期刊名：ROMANIAN JOURNAL OF ECONOMIC FORECASTING

收录：;WOS:【SSCI(收录号:WOS:001616566800001)】；

基金：1 The authors thank Research Base Project of Beijing Social Science Foundation (24JCC093) for the support of this research. All authors have contributed equally to this work.

语种：英文

外文关键词：AIGC; ESG; ChatGPT

摘要：Digital business has entered an unprecedented era with the advent of Generative Artificial Intelligence (GenAI), presenting new opportunities and challenges for high quality development. This study investigates the impact of Artificial Intelligence-Generated Content (AIGC) on firms' ESG (Environmental, Social, and Governance) performance, drawing on panel data from Chinese listed enterprises between 2003 and 2023, and using a difference-in-differences (DID) method. The result shows thatAIGC adoption significantly improves corporate ESG performance, and this finding remains robust across a series of rigorous robustness checks. Further analysis reveals that this effect operates primarily through enhanced corporate digital transformation and green technological innovation. Heterogeneity analysis suggests that the positive effect of AIGC accession is more pronounced among firms located in eastern regions and national computation hubs and among those undergoing digital transformation and being audited by a Big4 accounting firm. These findings offer valuable insights for both firms and policymakers seeking to leverage large models to advance sustainability in the digital economy.