A Study on the Influence Mechanism of AI Development Level and Digital Transformation Degree on Corporate ESG Coordinated Development

Abstract

Existing research predominantly relies on aggregate ESG scores to assess corporate sustainability performance. However, such metrics often fail to accurately capture the synergistic interplay among the Environmental, Social, and Governance (ESG) pillars, leading to an inadequate reflection of the actual implementation status of corporate sustainability strategies. To address this research gap, this study introduces the "ESG Coupling Coordination Degree" as a core evaluation metric to systematically investigate the mechanism through which the level of Artificial Intelligence (AI) development and the degree of digital transformation influence corporate ESG coordinated development. Using a sample of Chinese A-share listed companies from 2009 to 2023, this research first constructs a coupling coordination degree model to measure the level of corporate ESG coordinated development and reveals its temporal evolution characteristics. The empirical results indicate that: the overall ESG coupling coordination degree of firms shows a steady upward trend, albeit with significant industry and regional disparities. Both the depth of digital transformation and the breadth of AI application exert a significant positive impact on corporate ESG coordinated development. This mechanism operates by enhancing the efficiency of internal information flows, which in turn promotes the balanced development of environmental management systems, social responsibility fulfillment, and corporate governance structures. Further analysis reveals that this synergistic effect is more pronounced in firms located in the eastern region and in technology-intensive industries, whereas firms with weaker digital infrastructure exhibit greater potential for improvement in ESG coordination. These findings provide empirical evidence and policy implications for policymakers aiming to foster the deep integration of the digital economy and sustainable development.