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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.
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Details
| Item type | Article | ||||
| Journal or Publication Title | Corporate Social Responsibility and Environmental Management | ||||
| Publisher: | Wiley | ||||
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| Open Access Type: | DEAL (Wiley) | ||||
| Date | 14 July 2026 | ||||
| Institutions | Business, 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) | ||||
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| Keywords | artificial intelligence | business ethics | chief digital officer | chief sustainability officer | corporate social irresponsibility | data privacy | ||||
| Dewey Decimal Classification | 300 Social sciences > 330 Economics | ||||
| Status | Published | ||||
| Refereed | Yes, this version has been refereed | ||||
| Created at the University of Regensburg | Yes | ||||
| URN of the UB Regensburg | urn:nbn:de:bvb:355-epub-797986 | ||||
| Item ID | 79798 |
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