AI-Boosted ESG: Transforming Enterprise ESG Performance Through Artificial Intelligence

The hypotheses of this paper include: 1. AI can promote ESG performance; 2.AI can improve ESG performance by improving green technology innovation, labor employment quality and analyst attention, as well as reducing management expense rate; 3.

The enhancement effect of AI on ESG performance is more obvious in large-scale enterprises, manufacturing enterprises and enterprises in the eastern region. This dataset includes the three relevant tests above, as well as the relevant procedure codes for several robustness tests, including changing the AI word frequency statistics, using the multi-time-point difference-in-differences model, changing the model type to Tobit model, lagging one stage, and shortening the sample period.