How artificial intelligence affects pollution emission reduction in manufacturing firms

The data sources of this article mainly include the following aspects: financial data and corporate governance data are sourced from the CSMAR database; The pollution emission data is sourced from the CSMAR environmental database, including the emissions of pollutants such as chemical oxygen demand, ammonia nitrogen, total nitrogen, total phosphorus, sulfur dioxide, nitrogen oxides, and particulate matter; The data on environmental penalties is sourced from the website of the Public Environmental Research Center and the CSMAR Environmental Supervision Database; The environmental investment data comes from the annual reports of listed companies, obtained by manually organizing the detailed items of "construction in progress" and "management expenses"; The ISO14001 certification data is sourced from the "Environmental Supervision and Certification Disclosure" sub database in the CSMAR Environmental Research Database.