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Steindl, Tobias

Artificial Intelligence and Corporate Social Irresponsibility

Steindl, Tobias (2026) Artificial Intelligence and Corporate Social Irresponsibility. Corporate Social Responsibility and Environmental Management.

Date of publication of this fulltext: 16 Jul 2026 04:44
Article
DOI to cite this document: 10.5283/epub.79798


Abstract

This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question. Using a sample of US listed firms, this study finds that AI adoption intensity is associated with higher levels of CSI. Disaggregating ...

This study examines whether and how firms' adoption of artificial intelligence (AI) is associated with corporate social irresponsibility (CSI). Ex ante, theories provide conflicting predictions regarding this association, making it an important empirical question. Using a sample of US listed firms, this study finds that AI adoption intensity is associated with higher levels of CSI. Disaggregating CSI reveals positive associations with both business ethics controversies and data privacy controversies, suggesting that AI reinforces human-induced ethical irresponsibility as well as algorithm-driven data privacy irresponsibility. However, these associations become negative in firms with a Chief Sustainability Officer (CSO) or Chief Digital Officer (CDO), indicating that AI adoption reduces CSI when implemented with effective domain-specific executive oversight. Overall, this study provides novel evidence at the intersection of digital transformation and corporate social (ir)responsibility, with important practical implications.



Involved Institutions


Details

Item typeArticle
Journal or Publication TitleCorporate Social Responsibility and Environmental Management
Publisher:Wiley
Open Access Type:DEAL (Wiley)
Date14 July 2026
InstitutionsBusiness, Economics and Information Systems > Institut für Betriebswirtschaftslehre
Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Professorship of Corporate Social Responsibility Control, Reporting & Governance (prof. Dr. Tobias Steindl)
Identification Number
ValueType
10.1002/csr.70841DOI
Keywordsartificial intelligence | business ethics | chief digital officer | chief sustainability officer | corporate social irresponsibility | data privacy
Dewey Decimal Classification300 Social sciences > 330 Economics
StatusPublished
RefereedYes, this version has been refereed
Created at the University of RegensburgYes
URN of the UB Regensburgurn:nbn:de:bvb:355-epub-797986
Item ID79798

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