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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.

Veröffentlichungsdatum dieses Volltextes: 16 Jul 2026 04:44
Artikel
DOI zum Zitieren dieses Dokuments: 10.5283/epub.79798


Zusammenfassung

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

DokumentenartArtikel
Titel eines Journals oder einer ZeitschriftCorporate Social Responsibility and Environmental Management
Verlag:Wiley
Open Access Art:DEAL (Wiley)
Datum14 Juli 2026
InstitutionenWirtschaftswissenschaften > Institut für Betriebswirtschaftslehre
Wirtschaftswissenschaften > Institut für Betriebswirtschaftslehre > Professur für Corporate Social Responsibility Control, Reporting & Governance (prof. Dr. Tobias Steindl)
Identifikationsnummer
WertTyp
10.1002/csr.70841DOI
Stichwörter / Keywordsartificial intelligence | business ethics | chief digital officer | chief sustainability officer | corporate social irresponsibility | data privacy
Dewey-Dezimal-Klassifikation300 Sozialwissenschaften > 330 Wirtschaft
StatusVeröffentlicht
BegutachtetJa, diese Version wurde begutachtet
An der Universität Regensburg entstandenJa
URN der UB Regensburgurn:nbn:de:bvb:355-epub-797986
Dokumenten-ID79798

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