As global sustainable development increasingly intersects with rapid advances in artificial intelligence (AI), understanding how emerging technologies reshape corporate environmental, social, and governance (ESG) behavior has become essential. This study investigates the role of artificial intelligence adoption in shaping firms’ ESG performance and analyzes the channels through which such effects are realized. Panel data on Chinese A-share listed tourism enterprises for the period 2013–2023 were used in the analysis. Grounded in corporate social responsibility theory and stakeholder theory, the empirical analysis indicates that the adoption of artificial intelligence is positively associated with improved ESG performance among tourism enterprises. Further analysis suggests that AI adoption positively affects ESG performance mainly through two channels: customer base diversification and improvements in corporate reputation. Moderating effect tests reveal that climate risk strengthens the promoting effect of AI on ESG performance, while media attention weakens this effect. The heterogeneity results indicate that the positive impact of AI adoption on ESG performance is stronger among firms facing less government environmental scrutiny and those operating outside the culture, sports, and entertainment sectors. These findings deepen the understanding of how emerging technologies support sustainable corporate development in the tourism industry and provide evidence that may assist policymakers in promoting the coordinated advancement of AI applications and green governance.
Wang et al. (Fri,) studied this question.