View in EDS

Artificial Intelligence and the Rise of Corporate Digital Responsibility: Unlocking Ethical Governance.

Saved in:
Bibliographic Details
Title: Artificial Intelligence and the Rise of Corporate Digital Responsibility: Unlocking Ethical Governance.
Authors: Tian, Bowen1 (AUTHOR), Deng, Zhihao1 (AUTHOR), Gulzar, Muhammad Awais2 (AUTHOR) awais.gulzar@waikato.ac.nz, Yu, Jiayi1 (AUTHOR)
Source: Corporate Social Responsibility & Environmental Management. Mar2026, Vol. 33 Issue 2, p1954-1969. 16p.
Subject Terms: *Sustainable development, *Economic impact, Artificial intelligence, Social responsibility of business, Social impact, Data analysis, Business ethics, Chinese corporations
Abstract: The rapid development of artificial intelligence (AI) technology is reshaping the global economic and social structure, and its wide application empowers the sustainable development of enterprises. This paper investigates the impact of AI on Corporate Digital Responsibility (CDR) by drawing on data from Chinese listed enterprises. While the baseline analysis covers the period 2011–2022, this paper additionally employs an extended sample (2011–2024) to construct an alternative CDR measure for robustness checks. The results demonstrate that AI significantly enhances CDR performance. This conclusion still holds after the robustness tests, endogenous tests and the CDR sub‐dimensional regression test. In enterprises with low financing constraints and enterprises located in provincial capitals, the promotional effect of AI on CDR performance is more obvious. The mechanism tests reveal that the effects of AI on CDR performance primarily arise through its influence on analyst concern and the equity balance. This research not only contributes insights into the drivers of CDR but also offers mechanistic insight into the specific pathways through which AI influences CDR performance. It drives measurement innovation by introducing a practical, validated CDR evaluation framework that can serve as a foundation for future empirical research. This study enhances understanding of the role of AI in improving enterprises' CDR performance and helps promote sustainable digital practices across economic, social, and environmental domains. [ABSTRACT FROM AUTHOR]
Copyright of Corporate Social Responsibility & Environmental Management is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: GreenFILE
FullText Text:
  Availability: 0
Header DbId: 8gh
DbLabel: GreenFILE
An: 192281479
AccessLevel: 6
PubType: Academic Journal
PubTypeId: academicJournal
PreciseRelevancyScore: 0
IllustrationInfo
Items – Name: Title
  Label: Title
  Group: Ti
  Data: Artificial Intelligence and the Rise of Corporate Digital Responsibility: Unlocking Ethical Governance.
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22Tian%2C+Bowen%22">Tian, Bowen</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Deng%2C+Zhihao%22">Deng, Zhihao</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Gulzar%2C+Muhammad+Awais%22">Gulzar, Muhammad Awais</searchLink><relatesTo>2</relatesTo> (AUTHOR)<i> awais.gulzar@waikato.ac.nz</i><br /><searchLink fieldCode="AR" term="%22Yu%2C+Jiayi%22">Yu, Jiayi</searchLink><relatesTo>1</relatesTo> (AUTHOR)
– Name: TitleSource
  Label: Source
  Group: Src
  Data: <searchLink fieldCode="JN" term="%22Corporate+Social+Responsibility+%26+Environmental+Management%22">Corporate Social Responsibility & Environmental Management</searchLink>. Mar2026, Vol. 33 Issue 2, p1954-1969. 16p.
– Name: Subject
  Label: Subject Terms
  Group: Su
  Data: *<searchLink fieldCode="DE" term="%22Sustainable+development%22">Sustainable development</searchLink><br />*<searchLink fieldCode="DE" term="%22Economic+impact%22">Economic impact</searchLink><br /><searchLink fieldCode="DE" term="%22Artificial+intelligence%22">Artificial intelligence</searchLink><br /><searchLink fieldCode="DE" term="%22Social+responsibility+of+business%22">Social responsibility of business</searchLink><br /><searchLink fieldCode="DE" term="%22Social+impact%22">Social impact</searchLink><br /><searchLink fieldCode="DE" term="%22Data+analysis%22">Data analysis</searchLink><br /><searchLink fieldCode="DE" term="%22Business+ethics%22">Business ethics</searchLink><br /><searchLink fieldCode="DE" term="%22Chinese+corporations%22">Chinese corporations</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: The rapid development of artificial intelligence (AI) technology is reshaping the global economic and social structure, and its wide application empowers the sustainable development of enterprises. This paper investigates the impact of AI on Corporate Digital Responsibility (CDR) by drawing on data from Chinese listed enterprises. While the baseline analysis covers the period 2011–2022, this paper additionally employs an extended sample (2011–2024) to construct an alternative CDR measure for robustness checks. The results demonstrate that AI significantly enhances CDR performance. This conclusion still holds after the robustness tests, endogenous tests and the CDR sub‐dimensional regression test. In enterprises with low financing constraints and enterprises located in provincial capitals, the promotional effect of AI on CDR performance is more obvious. The mechanism tests reveal that the effects of AI on CDR performance primarily arise through its influence on analyst concern and the equity balance. This research not only contributes insights into the drivers of CDR but also offers mechanistic insight into the specific pathways through which AI influences CDR performance. It drives measurement innovation by introducing a practical, validated CDR evaluation framework that can serve as a foundation for future empirical research. This study enhances understanding of the role of AI in improving enterprises' CDR performance and helps promote sustainable digital practices across economic, social, and environmental domains. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Corporate Social Responsibility & Environmental Management is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=8gh&AN=192281479
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.1002/csr.70254
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 16
        StartPage: 1954
    Subjects:
      – SubjectFull: Sustainable development
        Type: general
      – SubjectFull: Economic impact
        Type: general
      – SubjectFull: Artificial intelligence
        Type: general
      – SubjectFull: Social responsibility of business
        Type: general
      – SubjectFull: Social impact
        Type: general
      – SubjectFull: Data analysis
        Type: general
      – SubjectFull: Business ethics
        Type: general
      – SubjectFull: Chinese corporations
        Type: general
    Titles:
      – TitleFull: Artificial Intelligence and the Rise of Corporate Digital Responsibility: Unlocking Ethical Governance.
        Type: main
  BibRelationships:
    HasContributorRelationships:
      – PersonEntity:
          Name:
            NameFull: Tian, Bowen
      – PersonEntity:
          Name:
            NameFull: Deng, Zhihao
      – PersonEntity:
          Name:
            NameFull: Gulzar, Muhammad Awais
      – PersonEntity:
          Name:
            NameFull: Yu, Jiayi
    IsPartOfRelationships:
      – BibEntity:
          Dates:
            – D: 01
              M: 03
              Text: Mar2026
              Type: published
              Y: 2026
          Identifiers:
            – Type: issn-print
              Value: 15353958
          Numbering:
            – Type: volume
              Value: 33
            – Type: issue
              Value: 2
          Titles:
            – TitleFull: Corporate Social Responsibility & Environmental Management
              Type: main
ResultId 1