基地执行副主任孙宪明副教授、研究员任晓航副教授合作论文 “The impact of artificial intelligence on corporate greenwashing: evidence from the Chinese listed firms”在重要学术期刊Journal of Accounting Literature发表。

摘要：Purpose：This paper investigates the impact of AI penetration rate on the degree of corporate greenwashing and aims to assess the potential of AI in enhancing firms' environmental performance and reducing false disclosures. Design/methodology/approach：This study employs a year and firm fixed-effects model to analyze data from Chinese listed firms from 2012 to 2022. We use the low-carbon city pilot as a quasi-natural experiment to address endogeneity concerns and conduct a series of robustness tests, including adding control variables and transforming the model. Findings：The results of this paper show that the application of AI can inhibit firms' greenwashing behavior, with green innovation activities further enhancing this inhibitory effect. In state-owned firms and those with Party Organizations, the inhibitory effect of AI on corporate greenwashing is more significant. This reduction in greenwashing is more likely to be observed in firms that are heavily influenced by Confucian culture, receive higher public attention regarding their environmental impact, face less market competition, suffer from more serious pollution and face less financial constraints. Originality/value：We propose a new research perspective that offers novel insights into promoting the green development of firms by revealing the potential of AI in reducing their greenwashing behavior. Corporate boards can explore specific strategies for applying AI to monitor, prevent and correct greenwashing, thereby enhancing corporate environmental performance and social responsibility.

关键词：Greenwashing； Artificial intelligence；Heterogeneity analysis； D21,；M14； O30

论文链接：https://doi.org/10.1108/JAL-07-2024-0174

教师简介

孙宪明，米兰电竞·(中国区)金融工程系副教授、系主任，数字技术与现代金融学科创新引智基地执行副主任。研究方向为金融工程、金融科技及其相关领域，研究成果发表在Journal of Economic Dynamics and Control, Journal of Economic Behavior & Organization，Journal of Futures Markets, Accounting and Finance, Energy Economics等期刊。荣获米兰电竞·(中国区)“文澜青年学者”，主持国家自然科学基金、中央高校基本科研业务经费项目等科研项目。相关研究曾获第十六届中国金融工程学年会优秀论文奖。

任晓航，中南大学商学院特聘副教授，Elsevier中国高被引学者，全球前2%顶尖科学家，主要从事能源金融、金融风险、金融计量等方面的研究，在Journal of the American Statistical Association、Transportation Research Part A、Energy Economics、Quantitative Finance、Review of Quantitative Finance and Accounting、International Review of Financial Analysis、Technological Forecasting and Social Change、Business Strategy and the Environment、Pacific-Basin Finance Journal、Applied Energy、Resources Policy、Renewable & Sustainable Energy Review、Energy、管理科学学报（英文版）、系统工程理论与实践、中国管理科学等国内外权威期刊上发表论文一百余篇，其中ESI热点文章/高被引论文三十余篇。担任Sustainable Communities(Taylor & Francis)领域主编，Humanities & Social Sciences Communications（Nature旗下唯一面向人文社会科学的子刊）等期刊副主编，Climate Change Economics, Economic Change and Restructuring等SSCI期刊客座主编。