This study explores the role of digital transformation in advancing corporate responsibility. Addressing this through the lens of resource dependency theory, we analyse the link between Artificial Intelligence (AI) development and Environmental, Social, and Governance (ESG) performance in publicly traded companies. After controlling for endogeneity via instrumental variables, our data reveals that AI acts as a potent catalyst for ESG enhancement, particularly within non-high-tech industries and developing economic zones. The study highlights that the benefits of AI are not uniform; rather, they depend heavily on the economic context. These insights challenge a one-size-fits-all approach, advocating instead for tailored AI strategies. The findings provide actionable guidance for practitioners and regulators seeking to leverage technology to meet sustainability goals.

Yao Liu, Yu Chen. From Technology to Sustainability: Unraveling AI's Role in Enhancing ESG Metrics. Academic Journal of Business & Management (2026), Vol. 8, Issue 8: 87-100. https://doi.org/10.25236/AJBM.2026.080811.

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